ABSTRACT  The success of the village government can run smooth and well because it is supported by  many factors, one important factor is the village finances because it is impossible for the village to  be able to carry out the village administration effective and efficient without adequate financial  support. This is due to the financial capacity of the village depends on the size and variety of  sources of income as financial resources are owned by the village. Therefore, the leadership of the  village head and village, excavation and management of the financial resources of the village  should be sought as optimal as possible to reach the village government administration efficient  and effective as well as adhering to the Regulation of the Minister of Home Affairs Number 37  Year 2007 regarding the General Guidelines for Financial Management village. The aim of the  research is to describe, analyze and find out how the village head's leadership role in the  management of village finances (Case Study in the village of Seretan Timu drag troughs Minahasa  District of East Lembean).  This study used qualitative data analysis method presented descriptive with purposive  sampling technique of sampling / sample aiming the number of informants there are fifteen  informants.  From the results of existing research, the village head's leadership role in the financial  management of the village has not been complete worked well because there is no budget is  unclear or data were incomplete, income and expenses can not be measured because it is not in  accordance with the conditions of the village and village regulations only kinship systems but with  all  the  shortcomings  of  existing  good  cooperation  with  the  village  officials  to  seek  the  implementation of the financial management of the village with transparancy, accountability and  participation.  Keywords: The Role of Leadership, Financial Management RuralÂ
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