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Pengelolaan keuangan desa yang bersifat transparan dan akuntabel adalah salah satu prinsip utama untuk mewujudkan pemerintahan desa yang baik. Perkembangan teknologi digital mendorong pemerintah desa agar menggunakan teknologi informasi dalam mengelola dan mempublikasikan keuangan desa dengan menerapkan Sistem Keuangan Desa atau SISKEUDES. Penelitian ini bertujuan untuk mengkaji seberapa efektif implementasi SISKEUDES dalam mendukung transparansi APBDes melalui media digital di Desa Rahayu, Kecamatan Soko, Kabupaten Tuban. Dalam penelitian ini metode yang digunakan adalah metode deskriptif kualitatif dengan teknik pengumpulan data yang meliputi wawancara semi terstruktur, observasi, dokumentasi, serta analisis isi terhadap media informasi digital desa. Narasumber dalam penelitian ini adalah Sekretaris Desa dan operator SISKEUDES di Desa Rahayu. Hasil penelitian ini menunjukkan bahwa implementasi SISKEUDES di Desa Rahayu telah berkontribusi pada peningkatan efisiensi pengelolaan keuangan desa, mempercepat proses administrasi dan pelaporan, serta mendukung transparansi informasi publik melalui website desa, media sosial, banner APBDes, dan papan informasi pembangunan desa. Dalam penelitian ini juga menunjukkan bahwa digitalisasi pengelolaan keuangan desa tidak hanya berfungsi untuk alat administrasi, tetapi juga bagian dari transformasi digital dalam pemerintahan di tingkat desa. Namun, implementasi transparansi digital masih menghadapi beberapa tantangan seperti keterbatasan kemampuan sumber daya manusia dan partisipasi masyarakat yang rendah dalam komunikasi publik secara digital di desa. Penelitian ini menunjukkan bahwa efektivitas implementasi SISKEUDES dipengaruhi oleh kemampuan pemerintahan desa dalam menggabungkan sistem administrasi keuangan dengan media komunikasi publik yang berbasis digital.

This study analyzes the effect of Village Fund Allocation (ADD) and Village Original Revenue (PADes) on village expenditure in the villages of Bone Raya District, Bone Bolango Regency. The research was motivated by two fiscal phenomena: PADes remained very small and unequal across villages, while relatively similar ADD allocations did not produce similar development expenditure outcomes. A quantitative causal-associative approach was applied using secondary data from APBDes realization reports for four villages—Alo, Bunga, Mootayu, and Mootinello—during 2023–2025. The data consisted of 36 quarterly observations and were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The regression result shows that ADD has a positive and significant effect on village expenditure, with a coefficient of 0.844 and a significance value of 0.000. PADes has a positive but insignificant effect, with a coefficient of 0.065 and a significance value of 0.064. Simultaneously, ADD and PADes significantly affect village expenditure, explaining 56.7% of its variation. These findings indicate that village expenditure in Bone Raya District remains highly dependent on government transfers, while PADes has not yet become a decisive source of village fiscal capacity. Strengthening local revenue generation, asset management, BUMDes development, and participatory budgeting is therefore essential to improve fiscal independence and expenditure effectiveness.

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.

This study aims to analyze the transparency of Village Fund Allocation (ADD) management based on the Regulation of the Minister of Home Affairs (Permendagri) Number 20 of 2018 in Mojorangagung Village, Sidoarjo. This research employed a descriptive qualitative approach to examine the phenomenon under study. Data were collected through observation, interviews, and documentation involving the Village Head, Village Secretary, Financial Affairs Officer, Village Consultative Body (BPD), and community representatives. Data were analyzed using the Miles and Huberman model, while data validity was ensured through source and technique triangulation. The results indicate that the management of Village Fund Allocation has been implemented in accordance with the stages of village financial management, namely planning, implementation, administration, reporting, and accountability. However, the transparency of Village Fund Allocation management has not been optimal. Financial information has not been fully disclosed to the public due to the absence of information boards or billboards, while the village website only provides information on the Village Budget (APBDes) without presenting budget realization reports and accountability information. This study concludes that the transparency of Village Fund Allocation management in Mojorangagung Village has not fully complied with the provisions of Permendagri Number 20 of 2018. Therefore, optimizing public information media is necessary to improve transparency and public access to village financial management information.

The purpose of this study is to find out how the implementation of accountability and transparency in the management of the Village Budget (APBDesa) in Sintuwulemba Village, Poso Regency, Central Sulawesi Province, is carried out. The researcher used a qualitative approach with in-depth interviews as the research method. Data were obtained by conducting interviews with three key informants consisting of the village secretary, the village treasurer, and the Village Consultative Body. The research findings indicate that the Sintuwulemba village government has applied the principle of accountability in the management of village funds. This is evident from the planning, implementation, administration, and accountability processes that are open, involving the community in every process. In terms of transparency, the Sintuwulemba village government has applied the principle of transparency where every village development policy and the use of village finances always go through the village deliberation stage. These two principals have made Sintuwulemba Village one of the successful villages in implementing village development and good village fund management in Poso Regency. These steps are also those that need to be emulated by other villages in Poso Regency and its surroundings.

Villages are autonomous regions which have special features in the form of village financial management which is described in the form of the Village Revenue and Expenditure Budget (APBDes). This research aims to analyze APBDes Planning and Accountability in Rambeanak Village, Mungkid City, Magelang Regency. The method used is descriptive qualitative and case approach as well as primary data through interviews and documentation. The research results show that APBDes planning and accountability are regulated in Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Rambeanak Village, which is fully implemented in accordance with existing regulations. However, the implementation of the use of the Siskeudes application with the contribution of the cash management system has not been fully realized.    

This research aimed to determine how the Village Revenue and Expenditure Budget was managed in handling emergency caused by the vilcanic eruption in Boru Village, Wulanggitang Sub-district, East Flores Regency. The Lewotobi volcano eruption disaster that occurred at the end of December 2023 required the vullage government to make quick and appropriate budget adjustments. This research used a qualitative approach with the Miles and Huberman analysis method, which included data reduction, data presentation, and conclusion drawing. Data collection techniques were carried out through interviews, documentation, and observation. The results of the research showed that the Village Revenue and Expenditure Budget planning was carried out adaptively through a Spesial Village Meeting. The implementation of emergency funds was effective despite communication constraints, and administration and reporting were still carried out despite delays. The village government had formally accounted for its actions to the regional government and strove to build transparency with the community. This research supported the stewadship theory, in which village governments acted as trustees of the community in managing public finances. This research was also in line with several previous studies that emphasize the importance of accountability and participation in village fund management, especially in crisis situations.

This study aims to determine and analyze the implementation of the Village Revenue and Expenditure Budget (APBDes) transparency policy and the obstacles faced in the process in Doko Village, Ngasem District, Kediri Regency. This study uses a qualitative descriptive approach with data collection methods through in-depth interviews, observations, and documentation of various village informants such as village officials, BPD members, and community leaders. The results of the study indicate that the implementation of APBDes transparency in Doko Village has been running quite well, marked by the availability of complete documentation, accessibility of information to the public, openness in every stage of budget management, and the implementation of regulations that support transparency.

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.

Bandung Village has strong economic potential through the development of local handicraft business units and Village-Owned Enterprises (BUMDes), but in its financial management the village experienced a decline in Village Original Revenue (PADes) from IDR 100 million in 2023 to IDR 93 million in 2024. The decline in PADes is an important indicator that reflects possible inefficiencies or weaknesses in aspects of governance, particularly accountability. This paper aims to capture an evaluation of the accountability of the use of APBDes in Bandung Village, Banjar Sub-district, Pandeglang Regency in managing its budget. With a focus on its impact on the effectiveness of community empowerment. The research method used is a qualitative method with a case study approach. The research was conducted in Bandung Village, Banjar Sub-district, Pandeglang Regency, Banten Province. Data was collected through interviews, observations, literature studies, and documentation using Policy Evaluation theory and Accountability theory. The results showed that from the analysis using evaluation theory, there were indicators that had not been met, namely adequacy and equity due to limited resources, namely funds provided by the central government. However, the analysis using accountability theory has fulfilled all indicators due to the strong commitment of the village government to advance the village. This accountability can be seen through reports on each program outcome and evidence of content uploaded on social media such as TikTok and Instagram.

. This study aims to analyze the implementation of the principles of transparency and accountability in the management of the Village Revenue and Expenditure Budget (APBDes) in Sowanlor Village, Kedung Sub-district, Jepara Regency, in 2024. The research method used is descriptive qualitative analysis, with a focus on secondary data analysis. The main focus of this research is to assess the extent to which transparency and accountability principles are applied in the planning, implementation, and evaluation phases of the APBDes by the village government. The results indicate that although the village government has made efforts to disseminate financial information and involve the community in budget planning, there are still obstacles related to information openness and public participation. The delivery of financial information is considered insufficiently detailed and not easily understood, while community participation in program monitoring and evaluation remains limited. This study recommends that the village government enhance the quality of financial information disclosure to be more transparent and accessible to the public. Additionally, it is essential to strengthen community involvement in all stages of village budget management, including implementation and evaluation, in order to foster more transparent and accountable village financial governance.

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 thesis discusses the authority of Non-Governmental Organizations (NGOs) as external supervisors in the management of the Village Revenue and Expenditure Budget (APBDes) in Mlirip Village, Jetis District, Mojokerto Regency. The purpose of this study is to analyze the extent of the role of NGOs in supervising the management of village budgets, as well as to evaluate the effectiveness and obstacles faced by NGOs in carrying out their supervisory functions. This study uses a qualitative approach with a case study method, involving interviews, observations, and document analysis related to village budget management in Mlirip Village. The results of the study indicate that NGOs have the authority to supervise the planning, implementation, and accountability of the APBDes through various supervisory mechanisms, such as social audits, counseling, and advocacy. However, in practice, NGOs face various obstacles, including lack of community participation, limited resources, and bureaucratic obstacles. Nevertheless, the role of NGOs as external supervisors remains important to encourage transparency and accountability in village budget management, as well as to ensure that the village budget is used in accordance with the needs and objectives that have been set. This study is expected to contribute to the development of more effective village budget supervision mechanisms in the future.   Keywords: , , ,,.

The preparation of the Village Budget is carried out by involving the community through village deliberations. After being approved by the village deliberation, the Village Budget is then submitted to the Village Consultative Body (BPD) to be stipulated as a village regulation. After being enacted, the Village Budget can be used as a reference in implementing development activities and public services in the village. This research is a type of qualitative research with the aim of finding out evidence related to the preparation of the village budget and income whether or not it is in accordance with Village Regulation No. 9 of 2022 concerning the Village Revenue and Expenditure Budget. This type of research method is descriptive with a qualitative approach. The results of this study indicate that the preparation of the Village Budget and the implementation of the Village Budget are in accordance with Village Regulation No. 9 of 2022.

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.

Indonesia sebagai negara berkembang juga masih dihinggapi oleh permasalahan kemiskinan. Pemerintah telah melakukan berbagai terobosan dalam pengentasasan kemiskinan, salah satunya melalui penyaluran dana desa. Dana desa (APBDesa) digunakan untuk: penyelenggaraan pemerintah desa, pelaksanaan pembangunan desa, pembinaan kemasyarakatan, pemberdayaan masyarakat desa, serta penanggulangan bencana. Hal ini sejalan dengan tujuan pembangunan desa, peningkatan kesejahteraan masyarakat serta pengentasan kemiskinan. Kemiskinan diindikasikan melalui Keluarga penerima manfaat (KPM) yang menerima Program Keluarga harapan (PKH) dan Bantuan Pangan Non Tunai (BPNT). Uji Chow dan Uji Hausman test merekomendasikan Fixed Effect Model, sedangkan Uji Lagrange Multiplier merekomendasikan Common Effect Model. Determinasi dari ketiganya menunjukkan bahwa belanja melalui APBDesa hanya relatif kecil dapat menjelaskan penurunan tingkat kemiskinan di Kota Lhokseumawe. Oleh karena itu, Pemerintah Kota Lhokseumawe harus lebih meningkatkan proses pendampingan kepada desa khususnya dalam perencanaan belanja yang berorientasi pada pengentasan kemiskinan karena masih terdapat belanja desa yang tidak bersentuhan langsung dengan program penanggulangan kemiskinan.

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.