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The tourism sector is an important aspect in the sustainability of economic development in Indonesia. One of the tourism in Banten Province is Banten Lama Tourism, this area is an important historical site in Indonesia.  As a manager, the Banten Provincial Government must revitalize the Banten Lama area including the physical restoration of buildings, infrastructure, and public facilities that have been damaged or degraded both in terms of function and aesthetics. The purpose of the research is to examine the extent to which the principles of good governance are applied in the process of APBD management in the revitalization of the Banten Lama area.  This research uses a qualitative research type of case study approach a la Creswell. The existence of a revitalization budget report is a form of Banten Provincial Government has shown an initial form of accountability commitment in the management of public funds through the preparation and realization of the Banten Lama Area revitalization budget. The legal basis for revitalization is the 2016 Governor Regulation Number 14 article 5, Governor Decree Number 437/Kep.160-HUK/2018, the 2010 Cultural Heritage Law Number 11 in article 43 and the Momerandum of Understanding (MoU) Number 430/MOU.4-HUK/2017, 430/718-Setda/2017 & 516/MOU.24-HUK-2017 on October 4, 2017 by the Banten Provincial Government, Serang City Government and Serang Regency Government. The implication of the research is to understand how the impact on the development of Banten Lama tourism area.

This study aims to analyze the effectiveness of village fund expenditure in Kedamean Village, Kedamean District, Gresik Regency in 2025. The approach used is qualitative with descriptive methods, through in-depth interviews with the Village Head, Treasurer, and Village Consultative Body, as well as analysis of official documents such as budget realization reports and Village Budget Work Plans. The results of the study indicate that village fund expenditure in Kedamean Village is classified as very effective which has followed the principles of transparency and accountability according to regulations, but several obstacles are still found such as inconsistencies between planning and implementation, limited capacity of village officials, and less than optimal realization of development programs and community empowerment. This study recommends strengthening the capacity of village officials, increasing community participation, and optimizing internal and external supervision to increase the effectiveness of village fund expenditure in order to achieve sustainable village development and improve community welfare.