Purpose: The study aimed to examine contingency factors influencing the village reform especially the financial management process.
Methodology: Primary data was obtained through interviews, while the supporting data was gathered from an examination of Indonesian government documents, organizational reports, and academic literature.
Result: The present study found that the primary motive for FMS Reform in the Indonesian village government was the need that was expressed by the Indonesian Ministry of Home Affairs (MoHA) as a regulator of Indonesian village government for modernizing the village financial management and reporting system.
Applications: This research can be used for the universities, teachers, and students.
Novelty/Originality: The first FMS reform was marked by the enactment of Indonesian Government Regulation (GR/PP) 72/2005 on 'Village' followed by the MoHA regulation on the 'guidance of financial management system'. These regulations were denoted as a reform from the old village administration system regime to the new village financial management system.
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