<![CDATA[This study aims to analyze the implementation of the principles of village financial management in Karangsentul Village, Gondangwetan District, Pasuruan Regency based on the Ministry of Home Affairs Regulation (Permendagri) No. 20 of 2018, focusing on the principles of transparency, accountability, participatory governance, and orderly and disciplined budgeting. This research employs a qualitative method using interviews and documentation as data collection techniques. The findings indicate that the implementation of these financial management principles is not yet optimal. In terms of accountability, the village faces challenges related to delays in reporting and data input errors in the Siskeudes system, which affect the quality of financial accountability. In terms of transparency, budget information has been published through public billboards, yet the updates are not conducted regularly, resulting in limited access to up-to-date information for the community. Regarding the participatory principle, village meetings are still dominated by village officials and certain local figures, while general community participation remains relatively low. In the aspect of orderliness and budget discipline, delays in financial administration, limited understanding of technical regulations among village apparatus, and sudden policy changes without adequate training have led to budget implementation that is not fully aligned with the principles of orderliness, timeliness, and consistency with predetermined plans. The implications of this study highlight the need for strengthening the competency of village apparatus, developing more adaptive internal SOPs, and optimizing village financial information systems as strategic efforts to enhance effective village financial governance. Keywords: Accountability, Transparency, Village Financial Management]]>
