The president’s policy in national development is to carry out development from the periphery, namely by the method of building villages and buildings from villages. In optimizing the direction of development, the central government finally allocates a significant amount of money to all villages in Indonesia and gives the village authority to plan participatory development-based development. The spirit of development above seems to be very ideal and relevant to the current situation that prioritizes community participation in village development. For this reason, the central government focused development in the village, and finally there were four ministries involved in determining village governance. In reality, the spirit and direction of the policy did not go as expected because they encountered several obstacles, namely the overlapping rules that were difficult to understand, and implemented by the village government. Also, the low quality of human resources is burdensome in managing large amounts of village finance and carrying out complex development planning. Another problem encountered in realizing this rural development is the lack of skilled personnel in the field of information and accounting technology that works on village financial accounting on an online basis. Miss communication between the official village and the customary village and the inadequate functioning of the village-owned business entity is also a problem in implementing village development.
Volume 12 | Issue 7
Pages: 202-209
DOI: 10.5373/JARDCS/V12I7/20202001