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The Village Fund Direct Cash Assistance Program (BLT-DD) is a social protection instrument designed to help low-income families meet their basic needs. However, its implementation often faces challenges such as targeting inaccuracies, limited data, and varying administrative capacity at the village level. This study aims to evaluate the implementation of BLT-DD using William N. Dunn’s six policy evaluation criteria through a Systematic Literature Review (SLR) approach, covering effectiveness, efficiency, equity, responsiveness, conceptual alignment, and implementation. The findings indicate that BLT-DD is fairly effective in helping households maintain consumption, yet its effectiveness and adequacy remain constrained by the amount of assistance and the quality of data collection. Program efficiency and responsiveness are relatively good in villages with sufficient governance capacity, while equity emerges as the weakest aspect due to inaccurate data verification. Conceptually, BLT-DD aligns with the needs of low-income communities, but implementation accuracy still requires reinforcement. Furthermore, the study highlights the need for more systematic monitoring mechanisms, cross-sectoral data integration, and administrative training for village officials to enhance service quality. Overall, BLT-DD provides valuable support but requires improvements in governance and data systems to optimize outcomes, including regular evaluation strategies and refinement of supporting regulations.

The distribution of Village Fund Direct Cash Assistance (BLT) is a government program aimed at alleviating the economic burden on affected communities. However, the data collection, verification, distribution, and reporting processes are still largely manual, potentially leading to data errors, duplication, and distribution delays. This study aims to design and implement a web-based BLT Village Fund information system that can simplify recipient data management, monitor distribution, and generate accurate reports. The methods used include database design, module implementation for sub-district administrators, village operators, treasurers, and village officials, and system testing using the Black Box method to evaluate functionality. The system is equipped with features for managing recipient data, verifying eligibility, sending data to the treasurer, inputting proof of transfer, uploading proof of distribution, recapitulating distribution, and printing reports. The test results show that all modules run according to specifications, are able to handle various input conditions, and produce accurate output. Field trials show that the system is easy to use, improves administrative efficiency, accelerates the distribution process, and supports transparency and accountability. In conclusion, the Village Fund Direct Cash Assistance (BLT) information system is effective as a tool for data management and aid distribution, minimizing errors, and supporting the smooth operation of the BLT program at the village level.

This study aims to analyze the implementation of the Village Fund (Dana Desa/DD) Program in Tote Village, Bolangitang Barat Subdistrict, North Bolaang Mongondow Regency. The study focuses on the implementation of the Village Fund policy as viewed from several aspects, namely (a) organizational capacity, (b) information dissemination, (c) community support, and (d) the distribution of village potential This study employed a qualitative, descriptive research approach Data sources were obtained through in-depth interviews with village officials and community members, supported by observation and documentation The results showed that the implementation of the Village Fund Program in Tote Village has not been fully optimal This is indicated by the lunited organizational capacity of village apparatus, uneven dissemination of information to the community, and relatively low community participation and support in several Village Fund programs. In addition, the distribution of village potential in program implementation has not been entirely well-targeted. Nevertheless, the Village Fund Program has contributed positively to infrastructure development and the economic empowerinent of the village community. It can be concluded that improving the implementation of the Village Fund Program requires strengthening village officials capacity, enhancing transparency and information dissemination, and actively involving the community in the planning, implementation, and supervision of the program.

This kind of research can reveal a purpose, namely to be able to carry out an analysis of the important role of the government together with the community in realizing policies to combat corruption of village funds. It is necessary to understand that village funds have been made one of the government's priority programs in order to increase the level of prosperity of rural communities and village development through the Village Law. Therefore, the purpose of this study is to identify policy solutions provided by the government and the community to prevent corruption of village funds. This study utilizes a literature study method through a qualitative approach that can be used to assess the role of the government and the community in implementing policies to combat corruption of village funds as an effort to uphold the integrity of the village administration system. Meanwhile, the research data sources obtained came from secondary data, which included the collection of scientific journals in the last five years, reading books in the last ten years, reports in the mass media, and government regulations. The findings of this study describe that the Corruption Eradication Commission (KPK) has identified several loopholes that are often exploited by village officials in misappropriating Village Funds. Then there were 98 cases of corruption that caused the state to lose up to Rp. 37.2 billion. This creates an urgency for the government and the community to play a role in creating village regulations that are capable of overcoming corruption of village funds.

This study aims to analyze the optimization of the use of Village Funds in efforts to develop Pethung Park tourism in Belik Village, Trawas District, Mojokerto Regency, using  the New Public Governance (NPG) theoretical approach  from Osborne and Gabler. NPG theory emphasizes the importance of collaboration, participation, networking, decentralization, as well as transparency and accountability in public governance. This study uses a qualitative descriptive method by collecting data through interviews, observations, and documentation involving the village government, BUMDes, Pokdarwis, and the local community. The results of the study show that the Belik Village government has succeeded in making optimal use of the Village Fund as an instrument of local economic development and a means of community empowerment. The Village Fund is directed to tourism infrastructure development, human resource training, and digital-based tourism promotion. Collaboration between village governments, communities, and the private sector through BUMDes and Pokdarwis is able to create participatory and sustainable development governance. The real impact can be seen from the increase in the number of tourist visits, the growth of MSMEs, and the increase in the village's original income. This study concludes that NPG-based governance practices in Belik Village have resulted in development effectiveness and strengthened village economic independence. The results of this study can be a model for other villages in implementing the management of Village Funds for the tourism sector based on collaboration and community participation towards sustainable village development.

This study examines the management of Village Funds in supporting infrastructure development in Sumurgenuk Village, Lamongan Regency. The main focus of the study is the effectiveness of Village Fund management through planning, implementation, evaluation, supervision, and accountability based on the principles of good governance. The method used is a case study with a descriptive qualitative approach. The results show that the management of Village Funds in Sumurgenuk Village has been running well and in accordance with applicable regulations. The planning process was carried out in a participatory manner, although not evenly distributed across all hamlets. The implementation of physical activities, such as road construction, irrigation, and cash-for-work programs, has had a positive impact on accessibility, agricultural productivity, and community welfare. Evaluation, supervision, and accountability are carried out in layers, although there are obstacles in the equal distribution of public information and the capacity of village officials. Overall, the management of Village Funds reflects the principles of transparency, accountability, participation, and effectiveness, but increasing the capacity of officials and community participation is still needed for sustainable development.

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.

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 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.

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.

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.

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.

The management of village funds in Indonesia is a crucial issue due to the high potential for fraud at the village level, despite the fact that the funds distributed each year continue to increase. In Sojol Subdistrict, Donggala Regency, cases of corruption involving village officials show that even though regulations have been established, practices in the field are still prone to irregularities that directly impact the welfare of the village community. This study aims to examine the influence of moral sensitivity, whistleblowing systems, official competence, and organizational culture on fraud prevention in village fund management. This study uses a quantitative approach, with data collected through a questionnaire distributed to 54 respondents consisting of village officials and members of the Village Council (BPD). The results of this study indicate that moral sensitivity, whistleblowing systems, official competence, and organizational culture simultaneously have a significant impact on fraud prevention in village fund management, although the level of influence of each varies. This underscores the importance of moral integrity and reporting systems, as well as strengthening competence and organizational culture at the village level.

In this study, a women's empowerment program for fisherwomen in Domas Village, Serang Regency, was used to investigate the impact of village fund management on improving the welfare of coastal communities. This research stems from an awareness of the importance of villages in realizing sustainable development that relies on local potential, especially in vulnerable and marginalized coastal areas. To improve community welfare, including that of women who have been less involved in village development processes, effective, efficient, transparent, and accountable management of village funds is crucial. The research method employed was qualitative, with data collected through in-depth interviews, field observations, and documentary studies. The research results show that the management of village funds in Domas Village has brought many benefits, such as the establishment of BUMDes shrimp farms and catering services, which can create jobs and increase local revenue. However, women's participation in village programs is still limited to certain industries such as beauty services and seafood processing. To achieve optimal women's empowerment, key barriers include limited human resources, limited access to capital, and the lack of integration of women's SMEs into the village funding structure. The results indicate that an inclusive and locally-driven approach to village fund management can enhance community well-being more equitably and drive sustainable socio-economic transformation.

This study aims to analyze the implementation of Good Governance principles, including accountability, transparency, and participation in the management of Village Funds in Tambaksari Kidul Village, Kembaran Subdistrict, Banyumas Regency. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that accountability in village financial reporting has been carried out in accordance with regulations, although there are still delays in reporting. Transparency in budgeting and the implementation of village funds has been conducted through village meetings and village information media, but has not yet reached the stage of impact evaluation. Community participation is quite active in planning and implementation, but minimal in the evaluation stage. Challenges faced include limited human resources, infrastructure, and low community participation. Strengthening human resource capacity, improving information transparency, and optimizing inclusive village meetings are needed to support better village fund management.

This study aims to determine the influence of community perception on the success of village fund management, with a case study in Murjail Village. Village funds are an important instrument in supporting the development and welfare of village communities as mandated in Law Number 6 of 2014 concerning Villages. The success of village fund management is not only determined by administrative and technical aspects, but also by the perception of the community as beneficiaries. The research method used is a quantitative descriptive method with data collection techniques through questionnaires distributed to people aged 18 years and over. Of the 110 questionnaires issued, 99 of them were returned and analyzed. The results of the analysis show that there is a significant relationship between community perception (X) and the success of village fund management (Y) with a correlation coefficient value of 0.373 and a significance value (p-value) of 0.000 (<0.05). The coefficient of determination shows that community perception contributes 22.6% to the success of village fund management, while the rest is influenced by other factors. This finding shows the importance of building positive community perception in supporting the effectiveness of village fund management.

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.

This study aims to analyze and describe the effectiveness of Village Fund Allocation (ADD) management, as well as the supporting and inhibiting factors in Negeri Amahusu, Nusaniwe District, Ambon City. The research employs a qualitative method with in-depth interview techniques for data collection.Based on the findings, it can be concluded that the management of Village Fund Allocation (ADD) in Negeri Amahusu is transparent, but community participation needs to be improved through more effective socialization and communication. The use of ADD aligns with the planned budget, yet challenges persist in fund disbursement and transparency in proposal acceptance. Financial administration is carried out accountably, despite encountering technical difficulties in transaction recording. The capacity of village officials still requires improvement, particularly in understanding updated regulations and financial reporting. Community participation is relatively high in village meetings and mutual cooperation activities, although material contributions remain limited. Coordination between institutions functions effectively, yet formal communication must be enhanced to ensure clearer information dissemination and greater community involvement.  

This study uses a qualitative method to provide an in-depth description of the strategic role of village funds within the State Budget (APBN) in improving the welfare of rural communities. Village funds allocated by the central government aim to accelerate development, reduce regional disparities, and strengthen economic independence at the village level. This research examines the mechanisms of distribution, management, and utilization of village funds and relates them to welfare indicators such as income, access to basic services, and economic empowerment. The results show that when managed transparently, accountably, and with community participation, village funds can improve quality of life through infrastructure development, better education and health services, and the growth of micro and small enterprises. However, challenges such as weak capacity of village officials, corruption practices, and lack of supervision remain obstacles that must be addressed. Therefore, synergy between central and regional governments and the community is key to the successful implementation of village funds.    

The purpose of this study is to measure the Influence of Village Fund Allocation and Village Original Income on Village Expenditure in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. This study uses a quantitative approach with a survey method and multiple linear regression techniques. All samples in this study were 30 people taken from village officials, BPD, BUMDes and the Community in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. The results of the study indicate that the allocation of Village Funds and Village Original Income of this study indicate that the allocation of village funds and village original income have a simultaneous effect on village expenditure in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. The contribution of the allocation of village funds and village original income to explain village expenditure is 0.467, which means that the allocation of village funds and village original income contribute 46.7% to village expenditure. The hypothesis can be stated as simultaneously accepted, where the allocation of village funds and village original income together have a positive and significant effect on village expenditure. The less than optimal contribution shows that there are still many other variables that influence village spending in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency, besides village fund allocation and original village income.