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Village financial management is one of the breakthroughs in village financial management towards community empowerment and it is to improve village development. This research applied qualitative descriptive research which undertaken in Galanti village, Wolowa sub-district, Buton Regency, by interviewing and observing to obtain the data and information about village financial management interpreted into the village development program. The result indicated that financial management of Galanti village was the process of village financial management by implementing the planning, organization, coordination, and control of sources to achieve the goal effectively and efficiently, however, the imbalance still occurred in the process of community empowerment because the allocation of funds was concerned on physical development while the government was more dominant in planning activities and the distribution of village funds was not evenly distributed. The activities Community empowerment were prioritized for physical empowerment such as construction of roads and clean water, while non-physical empowerment related to counseling, official training of the village government and PKK (Family Welfare Empowerment) were still less attention. The discussion revealed that the implementation of financial management to empower community of Galanti Village was the need for village priorities and support for policies / regulations, outreaches, facilities and infrastructure. In this research, the implementation of village financial management towards community empowerment in Galanti village is an embodiment of the implementation of village allocation fund management to improve development programs effectively and efficiently.