VILLAGE FINANCIAL AND ASSET MANAGEMENT BASED ON VILLAGE AUTONOMY PRINCIPLES TOWARDS SELF VILLAGE (CASE STUDY IN CENTRAL JAVA PROVINCE, INDONESIA)
In accordance with the principle of recognition in carrying out the mandate of Article 18 B paragraph (2) of the 1945 Constitution, namely the state recognizes and respects the existence of villages and their traditional rights as long as they are still alive and in accordance with the development of society and the principles of the unitary state of the Republic of Indonesia as stipulated in the Act, Law Number 6 of 2014 concerning Villages was issued, which was then followed up with the issuance of implementing regulations, namely government regulations, ministerial regulations, regional regulations and regional head regulations to village regulations. The phenomenon that followed was whether with the issuance of Law Number 6 of 2014 along with the implementing regulations, the implementation of village governance, in particular the management of village finances and assets, was in accordance with the principle of village autonomy so as to create an independent village. To uncover these problems, the authors conducted research with sociological juridical methods which are also supplemented by normative juridical methods and with qualitative analysis. Based on the results of research in the area of Central Java Province, using a sample of nine villages in three districts in Central Java, the authors can say that Law No. 6 of 2014 concerning Villages has not been fully implemented in accordance with the principle of village autonomy. To be able to further strengthen the implementation of village autonomy in financial management and village assets, the authors propose the concept of financial management and village assets in realizing an independent village, namely by expanding and reinforcing village authority, strengthening pembianaan and supervision as well as empowering village communities and increasing the human resources of the village apparatus and the village financial and asset management process is carried out in a participatory manner in accordance with the village's potential, so that the welfare of the village community can be realized.