This study aims to analyze village financial management that manages the values contained in Pancasila in Pungka Village, Unter Iwes District, Sumbawa Regency. This type of research is qualitative research with an interpretive approach. This research was conducted by interviewing, documenting, and observing information, the village head, the village secretary, the head of financial affairs and the head of the section and head of the village consultative body in Pungka Village, Unter Iwes District, Sumbawa Regency. The results of this study indicate that the village financial management stage is in accordance with the Minister of Home Affairs Regulation Number 20 of 2018, except at the planning stage regarding the Draft Village regulation regarding village budgets mutually agreed upon no later than October of the current year . Meanwhile, the relationship between village financial management and Pancasila values, namely the first and fourth principles need to be applied in all stages of village financial management, the second principle is only at the planning, implementation and accountability stages, the third principle needs to be applied at the planning stage and implementation, and the fifth precept of research which takes place on the stage at the reporting stage.

Keywords : Village Financial Management, Pancasila Values