Consistency and Harmonization of Village Fund Management in Indonesia (Case Study in Tulus Rejo Village and Kecapi Village)

—Dealing with the implementation of village finances, many arrangements in legislation ranging from laws to village head regulations have been found. In every hierarchy of laws and regulations, there should be harmonization between laws and regulations following the legal principle of lex superior derogat legi inferiori . This article revealed that the village financial system in Indonesia was fully harmonized and complements each other, especially it will have an impact on and focus on the implementation of the Tulus Rejo village and the Kecapi Village. Village finances differ from one another with a percentage weight that determines the number of village finances. Besides, the village concept can affect the village finances. Village finances have almost the same scope of management as compared to the financial management of the central government to provincial, district, and city governments.