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Participatory village development planning is often treated as a technical-administrative routine. In practice, however, planning is inseparable from political dynamics that shape who participates, whose interests prevail, and how scarce resources are allocated. This community empowerment program (PKM) in Kedung Udi Village, Trawas District, Mojokerto Regency, East Java, aimed to strengthen village governance by enhancing the capacity of village officials and community representatives to design and facilitate participatory planning while explicitly addressing the political dimension of planning. The main intervention was a workshop conducted on 22 August 2025, preceded by coordination and situational observation. Workshop modules emphasized: (1) planning as a political decision; (2) navigating dual arenas: formal (Musdes/Musrenbang and RPJMDes, RKPDes, APBDes) and informal (elite networks and gatekeeping); (3) multi-level contestation and policy alignment; and (4) practical tools, including power–interest mapping, programmatic agreements, program tagging for alignment with district planning documents, and transparency/anti elite capture mechanisms. The program resulted in improved participant literacy regarding power relations in planning and produced a follow-up action plan oriented toward institutional advocacy, continuous social control, and routine capacity reinforcement through a university and village partnership.

The purpose of this study is to evaluate the Sarang Burung Village Government's financial performance for the fiscal year 2020–2023 in the Jambi Luar Kota District of the Muaro Jambi Regency. Six financial ratios—the Degree of Decentralization Ratio, Village Financial Independence Ratio, Village Financial Dependency Ratio, PADes Effectiveness Ratio, Expenditure Efficiency Ratio, and Revenue Growth Ratio—will be used in this study to examine Sarang Burung Village's financial performance. The Realization Report of the Village Revenue and Expenditure Budget (APBDes) of Sarang Burung Village, Jambi Luar Kota District, Muaro Jambi Regency, for the fiscal years 2020–2023 is the source of secondary data used in this quantitative descriptive study. The study's findings indicate that the Sarang Burung Village Government's financial performance is classified as extremely poor based on the Degree of Decentralization Ratio, very low for the Village Financial Independence Ratio, very high for the Village Financial Dependency Ratio, ineffective for the PADes Effectiveness Ratio, less efficient for the Spending Efficiency Ratio, and not good for the PADes Growth Ratio. The SWOT Analysis employs the S-T strategy, which leverages internal strengths to counter external threats.

Corruption remains a longstanding issue that continues to draw attention—not only at the national and regional levels but also at the village level, which serves as the frontline of governance. Since 2015, the Indonesian government has disbursed Village Funds to promote rural development and welfare; however, misuse of these funds frequently occurs. This study focuses on Kadubeureum Village, Serang Regency, which in 2020 became the site of a corruption case involving village officials. A qualitative case study approach was employed, utilizing interviews, observations, and documentation. The findings reveal that community participation in the management of the Village Budget (APBDes) is relatively good, with active involvement from various village groups. However, transparency remains weak due to limited access to information and outdated budget information platforms. The management of the APBDes is not fully open to the public, which undermines community trust. These findings indicate that weak transparency, accountability, and oversight in APBDes management may contribute to the occurrence of corruption at the village level.

Village infrastructure is an important foundation for local economic development and improving the welfare of the community in the area. However, the obstacles often encountered include ineffective budget planning, lack of community participation, and weak supervision in budget implementation. Nevertheless, there is potential for improvement through the implementation of an integrated village financial information system and active community involvement in the village development planning deliberation process (Musrenbangdes). This study employs a qualitative approach, utilizing primary data obtained through interviews and secondary data from journal sources and previous research. The results of this study indicate that village infrastructure development through the APBDes begins with the participatory preparation of the RKP, involving RT, RW, and BPD. Funding comes from the APBDes, PAD, and community self-help. The focus of development has now shifted to community empowerment, especially women, through skills training. APBDes management faces challenges in meeting sudden needs and relies on deliberation for solutions. Transparency is maintained through budget publication, and project implementation considers environmental aspects. Evaluations are conducted by the Inspectorate and District Office, while the community also monitors and critiques implementation. Regarding the food security program, there will be a shift in management to BUMDes starting in 2025, pending new regulations. The APBDes covers revenue, expenditures, and financing, with village deliberations as the highest forum for approval. Village funds are considered insufficient, so assistance from the Regional People's Representative Council (DPRD) also plays an important role.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

This study aims to describe and analyze: the relationship between the village government and the village consultative body (BPD) in the formulation of the APBDes and the obstacles faced by the village government and the village consultative body in the formulation of the APBDes in the village. The data analysis technique in the study uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study showed. The relationship between the Village Government and BPD in the formulation of the Village Revenue and Expenditure Budget in Sidoraharjo Village, Kedamean District, Gresik Regency is a partnership. Each institution carries out its roles and functions in accordance with Gresik Regent Regulation Number 25 of 2024, Law Number 22 of 1999 and Law Number 23 of 2014. This relationship between the implementation of the legislative function of formulating the village budget and expenditure by the BPD and the Sidoraharjo Village Government has been carried out and in accordance with the Laws and Regulations and the correct stages.  The authority of the BPD and the Village Government is to discuss the draft budget and village expenditure in accordance with the stages of the stages, namely the initiation stage, the socio-political stage, and the juridical stage.  The implementation of coordination in the formulation of the village budget and expenditure by the BPD and the Sidoraharjo Village Government has been carried out and in accordance with the Laws and Regulations and the correct stages. The Village Government and BPD have carried out their respective wars through the preparation stage, making budget plans and ratification carried out together. The Village Consultative Body (BPD) has carried out its supervisory function by supervising all actions taken by the Village Executive on the implementation of the village budget and expenditure Obstacles faced by the Village Government and BPD in the process of formulating the village revenue and expenditure budget include: Internal obstacles are human resources (human resources) that are not qualified in the economic field External obstacles are the lack of technical guidance from the Regional Government, especially in the field of legislation.  

This research aims to find out how to implement accountability and transparency in managing village funds in village development in Tanjung Morawa-A Village. The method used in this research is a qualitative research method with a descriptive approach. The data collection technique used was interviews by interviewing village officials and documentation regarding budget realization reports. The results of this research show that the Tanjung Morawa-A village fund management mechanism includes planning, implementation, administration, reporting and accountability stages. The implementation of accountability in managing village funds in the development of Tanjung Morawa-A village has not been fully implemented in accordance with the regulations. This is proven in the management of village funds at the reporting and accountability stage in Tanjung Morawa-A Village, there are still obstacles, namely delays from village officials in submitting the APBDesa Realization Accountability Report to the center, the main cause of which lies in the inaccuracy of reports from the Activity Implementation Team (TPK) and conditions. Human resources are still limited. The implementation of transparency in the management of village funds in the development of Tanjung Morawa-A village is said to be not good, this is proven by the Tanjung Morawa-A Village government still not being open to the community regarding village financial information or not being transparent to the community regarding the management of village funds. Thus, the implementation of accountability and transparency in managing village funds in the development of Tanjung Morawa-A village is technically guided by Permendagri Number 20 of 2018, but its overall implementation is not yet fully in accordance with Permendagri Number 20 of 2018.

This research aims to increase understanding of the influence of planing, implementation and administration on what has been realized by the APBDes, this research is included in the type of quantitative research. The population in this study includes all sub-districts in Nogosari sub-districts, Boyolali districts. The data analysis menthods used are validity tets, reliability test, normality test, multiple regression test, f tests, t test, coefficient of determination test. The reaults of this research show that planing influences APBDes management, implementation does not influences APBDes management, and administration influences APBDes management.

Villages play an important role in realizing development and community welfare, which is supported by the issuance of new statutory policies, namely Law Number 6 of 2014 concerning Villages. This law aims to accelerate rural development, improve the welfare of village communities and equalize development in Indonesia. Apart from that, this law is also the basis for granting the broadest possible authority to village or village governments to regulate their own areas as autonomous villages. To achieve this goal, the government since 2015 has disbursed village fund budgets to every village throughout Indonesia. This research uses normative legal research methods, using a statutory approach. This research reveals that community participation in Tanjungsari Village in every village fund management shows optimal participation. At the planning stage, community participation can be seen during the musdus and musdes determining village expenditure priorities, at the implementation stage, community participation takes the form of property participation and mutual cooperation participation and participating in various training programs properly, and at the accountability stage, the community participates during the LPJ APBDes deliberations. Community participation in managing village funds in Tanjungsari Village is at the fifth level of participation, namely placement according to Arnstein's theory or the degree of Tokenism.

The aim of this research is to provide an overview of the implementation of agenda setting in the formation of Salamrejo Village Regulation Number 7 of 2016 concerning the Anniversary of Salamrejo Village, Kapanewon Sentolo , Kulon Progo Regency. The research method used a qualitative descriptive method, namely an effort to collect, compile and interpret existing data and then analyze the data. The research concluded that the agenda setting process began with a more " jagongan " discussion between the Village Head, community leaders, Village Consultative Body, Salamrejo District Community Empowerment Institution, Family Welfare Empowerment and Karang Taruna , followed by meetings, team formation and subsequent literature studies. make a decree called the Salamrejo District Anniversary Village Regulation which is used as a guideline in carrying out activities so that the Government Work Plan (RKP) in the use of the Regional Revenue and Expenditure Budget (APBDES) can be accounted for.

This research aims to determine the obstacles in managing village assets as well as regional government policies in overcoming obstacles to managing village assets. This research method uses empirical legal research with a sociological juridical approach. As for the research results that obstacles in managing village assets include village assets, especially village treasury land, which are mostly controlled by third parties, unequal potential for village assets, inharmonious conditions of village government, difficulty in making decisions in determining the fair value of village assets, not actually including the results of village asset management. into the APBDes. As for the government's policies in overcoming these obstacles, the DPRD and the regional government periodically carry out synergistic activities through Focus Group Discussions (FGD) to unravel problems in managing village assets, the government together with the DPRD always receive complaints and mediate to find solutions related to obstacles in managing village assets, The DPRD encourages regional governments through sub-districts to provide assistance in submitting minutes of the handover of the position of village head in relation to the inventory of village assets, and the Government together with the DPRD carry out studies to amend or adjust Regional Regulations or Regent Regulations regarding village asset management according to input from the village government with prior implementation. comprehensive study.

This research aims to assess financial performance in managing the 2023 APBDes in Anakalang Village, Katikutana District, Central Sumba Regency. This type of research uses a qualitative approach method, while the data sources used in this research are primary data and secondary data. Primary data was obtained through interviews with several village officials, namely the village head, village secretary, village treasurer and community leaders from the Anakalang tribe. Meanwhile, secondary data was obtained from Village Government data and documents and documentation carried out by researchers at the research location. The data collection technique used in this research is by conducting direct interviews with informants. The informants in this research consisted of the Village Head, Village Secretary, Village Treasurer and Community Figures in Anakalang Village. The results of this research show that financial performance in the management of the APBDes in Anakalang Village is based on the principles of accountability and transparency. Even though it is not in accordance with applicable policies by adjusting the situation or conditions of applicable legislation.

Village Government is required to be transparent and informative regarding every realization of APBDes implementation. To provide information and ensure ease of obtaining information, a supporting information system is needed, namely an accounting information system. An accounting information system can be said to be effective depending on the ease of the system and the use of the system by its users. This research has a problem formulation, namely how is the accounting information system in the management and accountability of APBDes in the Cinta Makmur village government, is the accounting information system in the management and accountability of APBDes implemented? by the Cinta Makmur Village government has been running effectively, and what are the obstacles and efforts in the accounting information system in the management and accountability of the APBDes implemented by the Cinta Makmur village government. The approach method used is descriptive qualitative to produce descriptive data in the form of written or spoken words from people and observed behavior. Based on the results of this research, the accounting information system in the Cinta Makmur village government is less effective. So it is recommended to the Cinta Makmur Village Government to provide further training for village officials regarding the preparation of APBDes reports and the implementation of accounting information systems in order to increase the effectiveness of implementing the accounting information system in Cinta Makmur Village.

The function of computers in government is seen from government activities that have begun to implement e-Government system, where each region, government agencies already have their own information system, or better known as e-Government. Implementation of e-government is certainly to improve service to the community. The use of computers at the level of village government is currently more focused on the use of Microsoft office programs both Microsoft word, excel and power point. This program is preferred for improvements in administrative services such as the making of invitations, certificates, letters of moving, APBDES, reports on financial statements and others. Thus it is natural that every village device capable of using Microsoft office program both Microsoft word, excel and power point besides important is also the basic operation of computer. The condition of the community in Jumantono district is classified as society whose level of education is increasing, so it has demand for high quality of service in various ways. In terms of the ability to handle administration and documentation of village data, the average is still classified as not yet maximal, as evidenced from the results of random observations of 11 villages in Jumantono district, it is known that the village administration system has not been all using computer equipment but still done manually, each village government has been equipped with a computer but the device can not be utilized optimally because not all village devices have the ability to operate it. this devotional activity is to provide understanding to the Village's tools in Jumantono district by equip themselves with computer skills in operating Microsoft Excel, and Microsoft Power Point, well to improve quality village administration so as to improve the effectiveness of services to the public. Microsoft Excel (MS-Excel) is the most popular and most widely used spreadsheet application program. Village Devices in Jumantono district is one part of government employees who also provide village administrative services to the community. Keywords: administration, Microsoft Excel, Microsoft Power Point

This study aims to determine: the effect of partial and simultaneous accountability and transparency on the management of APBDes. This type of research is quantitative. The population of this research is village officials, members, VCB (Village Consultative Body) and community leaders using a sample of 50 respondents. Data collection method by distributing questionnaires to respondents directly. The technique of determining the number of samples in the study used a random sampling technique. The analysis used is multiple linear regression analysis using the SPSS 25 program. The results of the study stated that: 1) accountability had a partial effect on the management of the APBDes with a contribution of 43.4%. 2) transparency has no partial effect on the management of the APBDes. 3) accountability and transparency simultaneously affect the management of APBDes with a contribution of 56.6%. APBDes management can be explained by the variation of the two independent variables of 43.4%. More attention is needed from the government of Sarireja Village, Tanjung Subdistrict so that the management of the APBDes can be more accountable and transparent.

This research aims to analyze the effectiveness of Tanjung Putri village government spending from 2020-2022. This type of research is quantitative using APBDes realization report data. The research results prove that the effectiveness of Tanjung Putri village government spending has decreased from 2020-2022. In 2020 it was 87.99% and for 2021 the percentage of effectiveness decreased by 85.42%, meaning there was a decrease of 2.57% from the previous year, while in 2022 the percentage of effectiveness decreased again from the previous year, namely 81.11%. Even though there has been a decline from year to year, the regional government spending category is still in the effective category.

This study explores the implementation of the SiskeuDes application in financial management in Pijot Utara Village. SiskeuDes, as a village financial information system, aims to improve the efficiency, transparency, and accountability of village financial management. This study identifies and analyzes the stages of SiskeuDes use, namely planning, implementation, administration, and reporting, and evaluates the advantages and disadvantages of the system in the village context. At the planning stage, SiskeuDes assists in the preparation of planning documents such as RKPDes and APBDes through village deliberations involving village officials and the community. This system supports the accuracy and efficiency of budget planning despite challenges such as network disruptions and HR skills. At the implementation stage, SiskeuDes facilitates verification and budget preparation and reporting, with the active role of the Village Secretary and the Village Financial Management Unit (UPKD). Financial administration has also progressed thanks to this system, which reduces the risk of manipulation and increases transparency. The reporting and accountability process is carried out in a structured and integrated manner with SiskeuDes, although there are obstacles in conveying information to the community. The advantages of using SiskeuDes include increased efficiency of financial recording and reporting, real-time transparency, and support for community participation. However, disadvantages include limited infrastructure, suboptimal HR skills, and challenges in delivering information to the community. Improvement efforts such as increasing training and improving infrastructure are being made to address these shortcomings. Overall, SiskeuDes has made a positive contribution to village financial management, but still requires adjustments to address the various challenges that exist.  

Law no.6 of 2014 concerning Villages has clarified the village's authority which was previously unclear. The village's authority in question derives from indigenous rights and local village-level authority, which is at the core of village autonomy. It began with the notion that law is considered a part of the community's life processes, not merely normative regulations. The continuation of indigenous rights in Kaboro Village, Lambitu Subdistrict, is regulated by Law No. 6 of 2014 concerning Villages, which was amended by the Minister of Home Affairs Regulation No. 44 of 2016 regarding Village Authority, followed by Bima Regent Regulation No. 2 of 2020 concerning the List of Authorities Based on Indigenous Rights and local village-level authority, which is stipulated in Kaboro Village Regulation No. 4 of 20. However, the implementation of local authority at the village level is documented in each preparation of the Village Budget (APBDesa). This is reflected in the Village Government's Work Plan, which is revised annually in accordance with the amount of the APBDesa.