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The return of state financial losses does not eliminate the criminal penalty for perpetrators of corruption. However, differences in the application of Restorative Justice in corruption cases have created legal uncertainty, especially in resolving corruption cases that involve relatively small state financial losses. This study aims to examine and analyze the implementation of Restorative Justice for perpetrators of corruption in the management of village funds, which are often caused by administrative errors, lack of understanding, or weak supervision rather than intentional acts of enrichment. This type of research is Doctrinal, using the statute approach, namely legal research that focuses on the application and interpretation of normative legal provisions (laws and regulations) as well as a theoretical concept approach to understand justice in a restorative framework. The resolution of village fund corruption cases with small losses should ideally prioritize recovery of losses and community restoration, but cannot eliminate the criminal aspect entirely, so clear legal guidelines are needed to ensure fairness and legal certainty.

Community Service Program (KKN) is one of the forms of community service carried out by university students. The purpose of KKN activities is to apply the knowledge and skills possessed by students in helping to solve problems faced by the community in the KKN area. Simpang Rimba Village, located in Simpang Rimba District, is one of the locations where KKN is implemented by students. The focus of KKN activities in Simpang Rimba Village is on four main aspects: Legal Empowerment, Economic Empowerment, Food Security, and Creative Economy. The method used in this research is observation and field study, conducted directly on site, and categorized as descriptive qualitative research. The results of the KKN implementation in Simpang Rimba Village show that the programs carried out can improve the knowledge and skills of the local community. Furthermore, KKN activities can also foster leadership, independence, and student awareness of the issues faced by the community.

kuliah kerja nyata (KKN) merupakan bentuk pengabdian kepada Masyarakat yang bertujuan memberikan pengalaman langsung kepada mahasiswa dalam mengidentifikasi  dan menyelesaikan permasalahan di lingkungan desa. KKN kelompok 04 STIKes Ibnu Sina Ajibarang dilaksanakan di Desa Kotayasa, kecamatan sumbang, kabupaten Banyumas pada 28 juli – 5 september 2025. Metode yang digunakan berupa observasi, wawancara, dan pelaksanaan program berbasis kebutuhan Masyarakat. Hasil kegiatan menunjukan adanya peningkatan pengetahuan dan keterampilan Masyarakat, antaralain melalui sosialisasi perilaku hidup bersih dan sehat (PHBS) di sekolah dasar, kegiatan posyandu balita dan lansia, penyuluhan stunting, serta sosialisasi penggunaan obat  NSAID dan kortikostiroid. Selain itu, kegiatan inovatifs seperti pembuauan sabun cuci piring, budidaya tanaman obat keluarga (TOGA) , senam Bersama PKK, hingga lomba mewarnai untuk anak-anak berhasil meningkatkan partisipasi dan kemandirian Masyarakat. Factor pendukung meliputi antusiasme warga, dukungan perangkat desa, dan kerja sama lintas sektor.sementara hambatan yang mucul berupa keterbatasan waktu, dana, serta kondisi cuaca. Secara keseluruhan, kegiatan ini  memberikan kontribusi positif dalam aspek Kesehatan, Pendidikan, ekonomi kreatif, dan sosial budaya di Desa Kotayasa.

This study aims to evaluate village community empowerment activities funded by Village Funds in Mudalrejo Village, Loano District, Purworejo Regency. Village Funds allocated by the central government are expected to encourage increased community welfare through empowerment programs that involve active community participation in the planning and implementation process. This evaluation was conducted using a qualitative approach that combines in-depth interview methods, observation, and documentation studies of the implementation of empowerment activities using Village Funds. The focus of this study covers three main aspects, namely: effectiveness of fund use, level of community participation, and socio-economic impacts on village communities. The results of the study indicate that although there are several challenges in implementation, such as lack of understanding of budget management and limited human resource capacity, empowerment activities funded by Mudalrejo Village Funds have had a positive impact on improving people's standard of living, especially in the economic and village infrastructure sectors. The community showed active participation in the activities carried out, although there were several obstacles related to the involvement of marginalized groups. This study recommends the need to increase human resource capacity, transparency in fund management, and improve communication between the village government and the community for the sustainability of empowerment in the future.

Village Community Institutions (LKD) play a strategic role in supporting village governance and the implementation of community-based development. However, various challenges remain for many LKDs, particularly in terms of institutional capacity, regulatory understanding, and collaboration among stakeholders. This community service activity aims to strengthen the capacity of the LKD of Pamboborang Village, Banggae Sub-District, Majene Regency, in supporting sustainable village development. The activity was conducted through interactive lectures focusing on improving understanding of institutional functions, strategic roles in planning and monitoring development, and the importance of synergy between the LKD, village government, and the community. Participants included LKD members, village officials, and local community representatives. The results showed an increase in participants’ understanding of the main duties and functions of LKDs, along with a growing collective awareness of the importance of local institutional roles in sustainable development. This activity serves as a tangible contribution to transforming village governance through institutional empowerment. In the future, follow-up actions such as continuous mentoring and practice-based training will be needed so that LKD institutional capacity can develop systematically and independently.

The problem of organic waste remains a serious issue in Indonesia, including in rural areas. Jatitamban Village, Bondowoso Regency, faces similar challenges due to household waste and residual by-products from local small enterprises producing tape and cassava chips, which are not yet optimally managed. The Community Service Program (KKN) of the University of Jember implemented an initiative to empower village youth through maggot cultivation as an environmentally friendly and economically valuable solution for organic waste management. This study employed a Community-Based Research (CBR) approach by engaging local youth as active partners in every stage of the program, including observation, planning, socialization, technical training, workshops, and monitoring. The results indicate that Black Soldier Fly (BSF) maggot cultivation serves as an effective strategy to reduce the volume of organic waste while producing value-added products such as alternative animal feed and organic fertilizer. The involvement of youth not only enhanced their knowledge and skills but also fostered environmental awareness and created new entrepreneurial opportunities. Furthermore, the program successfully established a solid and independent youth group capable of sustainably managing organic waste through maggot cultivation practices. The implications of this program extend beyond environmental improvement to promoting village economic independence through the utilization of organic waste. Therefore, youth empowerment through maggot cultivation can serve as a strategic model for sustainable waste management as well as strengthening community capacity in rural areas.

This Study aimed to Analisys the accounting system and Procedures for village fund management and their impact on improving village government performance. Village fund, sourced from the National Budget (APBN), play a crucial role in rural development and community empowerment. An effective and transparent accounting system is essential to ensure accountibility and efficiency in utilising these funds. This research employed a qualitative upproach, using a case study method, conducted in Munerana Village, Hewokloang Sub- District. The Analysis covered the stages of planning, implementation, administration, reporting, and accountability in village fund management. The findings indicated that the accounting system and procedures in Munerana Village complied with the Minister Of Home Affairs Regulation No. 20 of 2018. However, challenges such as limited community participation and resource constraints must be addressed to enhance service effectiveness. Strengthening the capacity of village officials and enhancing village information system are critical steps toward achieving better and more ustainable village government performance.

This study aimed to determine the influence of leadership style and the internal control system on the prevention of fraud in village fund management in Tana Duen Village, Kangae District, Sikka Regency. The research employed a quantitative analysis technique with data obtained from primary sources through the distribution of questionnaires. The population consisted of all village officials and community members in Tana Duen Village, Kangae District, Sikka Regency. The sampling technique used was saturated sampling, with a total sample of 40 respondents. Data were analyzed using multiple linear regression with IBM SPSS Statistics 26. The Result showed that leadership style had a significant effect on the prevention of fraud in village fund management. The internal control system also had a significant effect on fraud prevention efforts. Furthermore, the combination of leadership style and internal control system significantly influenced the prevention of fraud in village fund management.  

This community service program focuses on enhancing digital literacy, documenting cultural traditions, and developing integrated promotional media through the EthnoGring platform in Tlemang Cultural Tourism Village, Lamongan. The activities were conducted in collaboration with the local tourism group, Pokdarwis “Bukit Inggil,” through stages of needs assessment, digital literacy training, cultural content production and curation, platform development, and monitoring and evaluation. The results indicate that digitalization strengthens community capacity to manage tourism promotion while simultaneously safeguarding cultural heritage in the face of modernization. Cultural outputs such as documentaries, photographs of traditional rituals, interview transcripts with cultural figures, and an e-book on the Nyanggring tradition serve not only as promotional tools but also as efforts to conserve collective community knowledge. The integration of these outputs into the EthnoGring platform, equipped with public service and tourism information features, highlights the strategic role of digital innovation in supporting sustainable tourism village development. Early impacts include broader exposure of Tlemang’s cultural heritage, the emergence of local economic initiatives, and the establishment of a more adaptive community organization. Although challenges remain, particularly in digital infrastructure, collective engagement and institutional support serve as key foundations for sustainability. Therefore, EthnoGring contributes not only to cultural preservation but also to strengthening the social, economic, and institutional dimensions of sustainable tourism.

This study aims to analyze the contribution of village funds, Islamic financial institutions, and regional economic integration to regional economic growth. In the context of fiscal decentralization and regional development, these three variables play a strategic role in accelerating inclusive and sustainable economic development. Village funds serve as the primary instrument to finance infrastructure development and community empowerment. Meanwhile, Islamic financial institutions provide access to fair and Sharia-compliant financing, supporting the productivity of micro and small enterprises. Regional economic integration, particularly through inter-regional connectivity and cooperation, strengthens local markets and enhances regional competitiveness. The analysis method uses a descriptive-qualitative approach based on literature studies and secondary data. The findings indicate that the synergy among the three variables can drive equitable economic growth, although integrated policies and institutional capacity strengthening are still needed.

This community service project aims to improve the quality of street lighting around the Waringin Tunggal Studio, located in Soneyan Village, Pati Regency. As part of efforts to improve community comfort and safety, this project focuses on addressing the issue of inadequate lighting that can impact community activities, particularly at night. Inadequate lighting around the studio creates discomfort and reduces the sense of security for both studio users and the local community. The project began with a thorough inspection of the lighting conditions around the studio. The next step was to design technical solutions to improve the existing lighting system, including increasing the number of lamps and using more efficient types of lamps in terms of energy consumption and light distribution. Furthermore, good collaboration with village officials and other relevant parties was crucial for the smooth implementation of this project. The improvement process was carried out with a focus on energy efficiency and durability, ensuring long-term benefits. The results of this project showed a significant improvement in the quality and coverage of lighting around the Waringin Tunggal Studio. This improvement not only increased comfort but also increased the sense of security for studio visitors and the surrounding community. Access to the studio at night has become easier and safer, positively impacting the arts and cultural activities held there. A post-event evaluation showed increased community participation in the studio's evening events. This success demonstrates that improved lighting can encourage community participation in community activities. Going forward, it is hoped that this activity can be enhanced by utilizing renewable energy, such as solar power, to ensure optimal lighting even during power outages, thus ensuring the desirability of this activity in the future.

This study aims to analyze the implementation of the priority policy for the use of Village Fund in 2024 in Lanjut Village, Singkep Pesisir District, Lingga Regency. The main focus of this study is how the national policy on the priority use of Village Fund is practically implemented at the village level, including the supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document studies. The analytical model used refers to the implementation theory of Van Metter and Van Horn, which includes six main variables: policy objectives and size, resources, characteristics of the implementing agents, disposition of the implementers, communication, and social, economic, and political conditions. The results of the study show that the policy implementation was carried out participatively through village deliberation forums, involving the community in every stage of planning and decision-making. Several priority programs, such as Direct Cash Assistance (BLT), food security programs, and reducing stunting, were successfully realized, providing direct benefits to the village community. However, the implementation of this policy is not without challenges. Some identified obstacles include limited use of information technology to support transparency and efficiency, the readiness of human resources (HR) for implementation that still needs improvement, and the capacity of village institutions that has not yet reached its full potential. Despite these challenges, the overall implementation of the Village Fund policy in Lanjut Village can be considered relatively effective, given the successful realization of various priority programs that support participatory, transparent, and sustainable village governance. The conclusion of this study is that, although there are obstacles, the Village Fund policy in Lanjut Village has provided positive impacts on the community's welfare.

The objective of this mentoring activity is to increase the capacity of swimming pool managers, particularly in strengthening management and sustainable management strategies. With this increased capacity, it is hoped that Tirta Arum Swimming Pool can develop into a valuable village asset, both economically and socially. The swimming pool will not only provide a source of income for the village but also serve as a means of recreation, education, and social interaction for the surrounding community. The method used in this mentoring activity is Participatory Rural Appraisal (PRA), an approach that emphasizes active community participation in every stage of the planning process, decision-making, and program implementation. PRA enables village communities, including Tirta Arum Village-Owned Enterprise (BUMDes) managers, to analyze their environmental conditions, identify problems, and design contextual and sustainable solutions. This approach is implemented through structured mentoring, education, and training activities. Direct community involvement aims to foster a sense of ownership and responsibility for swimming pool management. In addition, with training tailored to local needs, managers are expected to be able to apply effective management principles, from planning and financial management to customer service and promotional strategies. Thus, the results of this activity are not only temporary improvements, but also long-term empowerment that contributes to the independence and business aspirations of the Village-Owned Enterprise (BUMDes). Through the PRA method, this activity not only provides an immediate solution to swimming pool management problems but also increases the independence of the community and managers in developing and operating the business sustainably. This increased community participation is expected to foster a sense of ownership (a sense of belonging) towards the swimming pool as a shared property.

This study aims to improve the understanding of village asset management, reporting, and utilization among officials in Tapak Gedung, Bengkulu, Indonesia. Conducted through a community service program, it involved training and mentoring to enhance officials' capacity to manage village assets according to legal regulations. The program included workshops, discussions, and feedback to assess participants' understanding of asset management and its role in community welfare. The study found significant improvements in participants' knowledge and skills, particularly in managing and reporting village assets like land and buildings. The findings highlight that training in asset management and reporting is essential for promoting transparency, accountability, and informed decision-making in village governance. However, challenges such as limited infrastructure and varying participant comprehension were encountered. The study emphasizes the need for continued support and capacity-building for sustainable asset management in village development. It is limited to one village and does not address challenges faced by others in Indonesia.

This research explores how the Direct Cash Transfer (BLT) program is implemented in Manubar Village, Sandaran Sub-district, as a government effort to assist low-income families. The research looked at different types of assistance, including BLT Dana Desa, Program Keluarga Harapan (PKH), and Non-Cash Food Assistance (BPNT), designed to help meet people's basic needs. The research aims to identify the types of assistance provided, evaluate how well they are implemented, and understand their impact on community welfare in areas such as the economy, education, clothing, food, and health. Using a descriptive qualitative approach, this research collected information through interviews with eight beneficiaries, observation, and documentation. The results showed that BLT significantly helped improve living standards, especially by fulfilling basic needs. From an Islamic economic perspective, the program embodies the values of social justice, honesty, and beneficence that are in line with the principles of wealth distribution in sharia. BLT is seen as a clear example of the government's role in improving community welfare in a targeted and meaningful way.

The potention of a village can be seen in the form of a map when the map comes with a description of the land resources and human resources as the backbone of the rural economy. Land resources can be reflected in the distribution of land use in the village, while the human resources can be illustrated by the small industries or existing SMEs. Map existing describes village areas and sometimes the picture were draw by a person who know the areas. Village map usually contains location or the location of the village facilities, roads, rivers and boundaries hamlet/ RW or village limits. Moreover village map always displays information surrounding neighboring villages. Deficiencies that exist in a map of the village is likely to occur because of the knowledge map-making has not been fully understood by the individual who made the map. It could provide wrong and not information accurate for people whose using the village map. Purpose of this activity is to provide knowledge about the knowledge map to participants. While the purpose of the activities of Community Services were to provide knowledge about the map and the identification of potential rural village in the manufacture of Potential Map. The implementation of the Community Services with interactive discussions by Focus Group Discussion. FGDs were conducted as a way to confirm the village boundaries, facilities and potential village. Community Services activities result were that participants have understood the potential of the village and the knowledge base map. In addition it has arranged a map of Potential Rural Dusun Pisangan, Kelurahan Sumberejo, Kecamatan Tempel, Kabupaten Sleman. The map has been handed over to the village and their representatives - each elementary school in the two villages. 

This study analyzes the qualitative relationship between government fiscal expenditures and poverty reduction in East Java, Indonesia. Despite contributing significantly to national poverty reduction, East Java still has the largest number of poor residents among provinces in Java. The research focuses on four key variables: education expenditure, health expenditure, village funds (Dana Desa), and non-cash food assistance (BPNT). Using a qualitative descriptive approach, the study synthesizes secondary data from 2019 to 2024, including statistical reports from BPS and budget data from the Ministry of Finance, as well as previous empirical studies. Findings reveal that government health expenditure and village funds tend to have a stronger and more consistent impact on reducing poverty, particularly in rural areas. Education spending shows mixed results, often influenced by local capacity and governance. Meanwhile, BPNT contributes to short-term consumption but lacks sustainable poverty alleviation effects due to limited value and targeting issues. The results support the capability approach, highlighting the importance of access to basic services for long-term well-being, and reinforce the social democratic view that structural intervention is necessary to address inequality. This study concludes that poverty reduction efforts must go beyond funding amounts and focus on contextual relevance, implementation quality, and spatial equity. A place-based approach supported by strong local governance is essential for effective poverty alleviation in diverse regions like East Java.

Villages have great economic potential, especially through the role of Micro, Small, and Medium Enterprises (UMKM). Which are the backbone of the community's economic activities. However, many UMKM in villages still face obstacles in managing their businesses, marketing, and utilizing digital technology. Based on these problems, the Real Work Lecture (KKN) program is focused on efforts to Optimize Village Potential Through Digital-Based UMKM Training and Mentoring. The purpose of this activity is to increase the capacity of village UMKM actors so that they are able to manage their businesses effectively and utilize digital technology in product marketing. The methodology used in this program includes initial observation, identification of UMKM needs, implementation of digital marketing training, use of social media and marketplaces, and direct ongoing mentoring. This activity is carried out in a participatory manner by involving MSME actors, village officials, and KKN students. The expected results of this activity are increased knowledge and digital skills of UMKM actors, the formation of stronger local product branding, and increased competitiveness of village UMKM in a wider market. This program is expected to be the first step towards technology-based village economic independence. 

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

This study aims to examine the village government's strategy in developing the tourism potential of Lake Rana Kulan, located in Rana Kulan Village, Elar Sub-district, East Manggarai Regency. The research uses a descriptive method with a qualitative approach. Data collection techniques include interviews, observation, and documentation, using both primary and secondary data sources. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The study adopts the tourism development components theory by Gunn (2002), which includes attraction, service/facilities, promotion, transportation, and information. The results show that the village government is working to develop tourism attractions such as the lake's natural beauty, fishing and swimming activities, as well as cultural attractions like festivals. In terms of facilities, gazebos, toilets, parking areas, a stage, and trash bins are available, although food stalls and accommodations remain limited. Basic infrastructure such as solar power (PLTS) and internet networks are in place, but clean water supply remains a challenge. Promotion is conducted through social media and cultural festivals, with plans to develop a village website. Road access to the location is still damaged but under repair, supported by local motorcycle taxi services. In terms of information, there are directional signs and digital access via Google Maps and the Jadesta website. Overall, the strategies implemented indicate the village government's commitment to tourism development, although infrastructure and facility limitations remain obstacles.