Author(s): Achdiar Redy Setiawan, Murni Yusoff
Village Financial Management (VFM) this study is a pattern, system, and procedure for managing financial resources that must be carried out by the Village Government in Indonesia, as the smallest unit of the government structure in the state administration of the Unitary State of the Republic of Indonesia. VFM has been implemented as the consequence of the enactment of Law Number 6 of 2014 concerning Villages. The size of the budget mandated to the village government turned out to cause many problems in terms of several cases of abuse, one of the most prominent forms of which is corruption. This research aims to review the discussion of previous studies systematically on the existing concept and practices of VFM in Indonesia. This study applies the RAMESES review method protocol. This study's results are divided into three main themes. First, VFM implementation in several research locations/sites. Second, VFM in Indonesia is viewed and analyzed using the lens of good governance elements. Third the causes and solutions of fraudulent activities in VFM. The results provide a foundation for filling the literature gap that has not yet been entered to (re)design comprehensive VFM based on the ideal Islamic principle or value.