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At the beginning of the reform era in Indonesia brings changes to the structure of the Government System in the regions, especially villages. This condition is marked by the transition from a change of the new order era with a centralized regime towards a reform era, a new and more open regime with decentralization. The wind of reform is carried over to the latest regulation (Law No.6 of 2014). This law seeks to restore village autonomy based on its origins and customs as a process of restoring state confidence in the village. On the other hand, to fulfill its political promise, the provision of village funds as a source of village income that aims to make the village independent shows that this law is still the same with the previous one, that in the village there is still supra village power. Village funds make all forms of implementation and management of village finances must be used in accordance with the village financial system. The existence of this system makes the village authority no longer in accordance with the principles of village autonomy, that village autonomy is in accordance with its origins and customs. Giving village autonomy with financial management through the Village Financial System (SISKEU) is felt that the portion of creativity and space for the village is limited. This triggers a lack of courage of the village officials to take the initiatives in making policies for a better village development. This situation is experienced by all villages in Indonesia, such as Pekarungan Village. This study uses a qualitative research method. The key informant is a Former Head of Pekarungan Village for 2 consecutive periods (1991-2006). He understands very well the changes in the laws governing the village. The result of the research shows that based on the principles of Kartohadikusumo's autonomy, autonomy can be implemented if there are inherent rights in the village, namely: "(1) the right to own territory with legal boundaries; (2) the right to elect and appoint the head or assembly of the village administration; (3) the right to administer and govern the village households; (4) the right to own and manage village assets and finance; (5) the rights to own village land; (6) the right to collect local taxes. Without the inherent rights mentioned above, autonomy is difficult to be implemented ".Based on the effectiveness of success in achieving the goals set and the relationship between the expected results and the results achieved, there are some rights that are not exercised as they should. In connection with village rights in Law No. 6 of 2014 concerning Villages, (1) the village regulates and manages community interests based on the origin, customs, social, and cultural values of the village community; (2) the village determines and manages its institution; and (3) the village receives sources of income, including village funds. All sources of village income, such as the Village Cash and village financial management, must be based on the village SISKEU as determined by the government bureaucracy. Keywords: Evaluation, Village Autonomy DOI: 10.7176/PPAR/10-6-08 Publication date: June 30th 2020
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