<![CDATA[Early childhood development (PAUD) is a fundamental investment that is included in the Sustainable Development Goals (SDGs). Previous research has shown that ECD investment in Indonesia, and its financial governance remains a challenging issue. Through a qualitative approach to a case study method design, this study aims to examine the state of PAUD financial management in Panggungharjo Village, Yogyakarta. This study uses in-depth interviews and desk research as data collection techniques. The instrument was developed from the SABER-ECD World Bank Assessment and ECD Financial Profiling Tools. The results showed that PAUD financial management in established villages had innovative financing, budget management and institutional development resulted in a blueprint for managing PAUD financing in other villages in Indonesia. 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