EMPOWERMENT OF NAWACITA IN VILLAGE DEVELOPMENT (FINANCIAL RELATIONSHIP OF GARUT REGENCY AND KARANGMULYA VILLAGE)
The village is a subsystem or part of the district /city government, therefore it exercises part of the authority of the district/city government. Decentralization of regional financial management is carried out through fiscal decentralization. The purpose of this paper is to determine the financial relationship between the district government and village government in the context of regional autonomy in the government of Garut Regency and Karangmulya Village in the post-reform era, 1998-2019 period. Research methodology this research is included in the form of normative juridical research, namely research that emphasizes the use of written legal norms. The result is that the financial relationship between the Garut Regional Government and the Karangmulya Regional Government can be seen from the distribution of tax revenue and regional distribution as well as the distribution of authority and balance of funds as part of the implementation of village income sources as stipulated in the Act. Number 23 of 2014 concerning Regional Government and Law Number 6 of 2014 concerning Village Administration in the context of implementing regional autonomy and empowering village autonomy that is oriented towards community welfare as mandated by the Nawacita. One of the development strategies in Indonesia is to increase the distribution of development and its outcomes through sectoral development policies and community performance, especially in rural areas.
regional autonomy, nawacita, village finance