<![CDATA[This study aims to examine the implementation of the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018 concerning Village Financial Management by the Government of Pagerwojo Village. The research employed a qualitative approach using a descriptive-interpretive method. The research informants consisted of the Village Head, Village Secretary, Head of Financial Affairs, and Head of Planning Affairs of Pagerwojo Village. Data were collected through interviews, observations, and documentation, while data validity was ensured through source and data triangulation. The results indicate that, in general, village financial management in Pagerwojo Village has been implemented in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. However, several discrepancies were identified in each stage of village financial management. In the planning stage, inconsistencies were found in the evaluation procedures of village regulations and delays in the submission of evaluation results. In the implementation stage, differences in understanding were identified regarding the party responsible for preparing the Budget Implementation Document (DPA). Furthermore, in the administration stage, the Head of Financial Affairs did not maintain an advance payment subsidiary ledger, and differing perceptions were found regarding the accountability reporting mechanism to the Village Head. Based on these findings, the Government of Pagerwojo Village is expected to strengthen its compliance with existing regulations to achieve more effective, transparent, and accountable village financial management. ]]>
