Abstract :
In Permendagri No. 37/2007 on Guidelines for village financial management that village financial management is the overall activities including planning, budgeting, administration, reporting, accountability and financial control village. Also mentioned village finances are managed based on the principles of transparent, accountable, participatory and performed with an orderly and disciplined budget. The purpose of this research is to investigate the application of transparency, accountability, and responsibility in financial management of the villages Kalimo'ok in the sub-district Kalianget district Sumenep. From the results of research on the Financial management of the Village Kalimo'ok sub-district Kalianget district Sumenep, transparency occurs only when the planning alone. Almost all of the process does not satisfy the principle of responsibility because there are some things in the process that does not comply with Permendagri No. 37/2007. While accountability is very low because because the responsibility does not involve the community and BPD (Badan Permusyawaratan Desa/ Village Consultative Bodies). From the research results recommended that each village financial management process carried out in accordance with Permendagri No. 37/2007 which meet the principles of transparency, accountability and responsibility. Also required the active involvement of village communities and the need for socialization Kalimo'ok back and technical training on financial management of the village to the Government of the Village and BPD.