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Analytics

Nasution, Dito Aditia Darma; Br Barus, Mika Debora

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of good governance principles on village fund utilization effectiveness in Indonesia. Using a quantitative approach with Structural Equation Modeling - Partial Least Squares (SEM-PLS), we analyze data from 385 village officials across five provinces in Indonesia. The research integrates stewardship theory and agency theory to explain how transparency, accountability, participation, and rule of law affect village fund management performance. Results demonstrate that transparency (β=0.342, p<0.01) and accountability (β=0.287, p<0.01) significantly enhance village fund utilization effectiveness, while participation (β=0.219, p<0.05) shows moderate influence. Rule of law (β=0.156, p>0.05) does not significantly affect fund utilization, suggesting implementation challenges. The model explains 68.4% variance in village fund utilization effectiveness (R²=0.684). This study contributes to governance literature by providing empirical evidence from emerging economies and offers practical implications for policymakers to strengthen village-level financial management through enhanced transparency mechanisms and accountability systems. The findings highlight the critical role of good governance in achieving sustainable rural development goals.

Feliks Arfid Guampe; Jeff Maurits Mokodompit; Fredrik Bastian Kawani; Olvit Olniwati Kayupa; Rizka Firstiani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

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.

Mia Kusmiati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to formulate an integrative conceptual framework regarding the role of research methods in the formation of evidence-based village policy (EBP). The main focus is how qualitative, quantitative, and mixed methods research can be used to produce more inclusive, transparent, and accountable policies in the context of village development in Indonesia. This study uses a Systematic Literature Review (SLR) approach to scientific publications indexed by Scopus, Web of Science, and SINTA for the period 2015–2025. The literature synthesis shows that research methods play a crucial role in identifying village community needs, improving data quality, and strengthening accountability in the policy formulation process. The EBP approach has been shown to encourage citizen participation, increase transparency in village fund allocation, and minimize the dominance of short-term political interests. However, its implementation faces challenges such as limited capacity of village officials, inadequate data infrastructure, and low policy literacy at the local level. These findings are relevant for strengthening village capacity in managing development funds, developing policies based on the real needs of residents, and promoting social accountability. This article makes a new contribution to the local public policy literature by emphasizing the importance of research as an instrument for strengthening village governance.

Marco Marco; Ika Devy Pramudiana; Sapto Pramono

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the effectiveness of the use of Village Funds in Mengkait Village, South Siantan District, Anambas Islands Regency, Riau Islands Province. The Village Fund is a strategic policy of the government in order to accelerate the development and empowerment of village communities, so it is necessary to evaluate the extent to which the funds are used appropriately and effectively. The research approach used is qualitative descriptive with data collection techniques through in-depth interviews, observations, and documentation of informants consisting of village officials, community leaders, and beneficiary communities. This study uses four indicators of effectiveness, namely accuracy of timing, accuracy of cost calculation, accuracy in measurement, and accuracy in thinking. The results of the study show that the use of Village Funds in Mengkait Village in general has been quite effective. The timeliness of the implementation was largely achieved, although some activities experienced delays due to weather and logistical factors. In terms of cost calculation, the village government has prepared the budget in a participatory and transparent manner, although there have been some adjustments due to price changes in the field. Accuracy in measurements shows that physical activities have been carried out in accordance with the technical plan, although there is still a need for increased supervision and accuracy in implementation. Meanwhile, precision in thinking is reflected in program planning that starts to be based on data and the real needs of the community, although not completely visionary or long-term. The village government has shown progress in implementing the principles of good governance and village development management. In conclusion, the effectiveness of the use of Village Funds in Mengkait Village has reached a fairly good level. To increase effectiveness in the future, it is recommended to increase the capacity of village officials, strengthen the monitoring and evaluation system, and actively participate of the community in all stages of Village Fund management.

Ridho Ridho; Yudhanto Satyagraha Adiputra; Eki Darmawan

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

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.

Mohammad Albi Baihaqi; Ani rakhmanita

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to conduct a SWOT analysis in planning the development strategy of Child-Friendly Integrated Public Space (RPTRA) in East Cempaka Putih Village. RPTRA is a public facility designed to support children's growth and development, improve the quality of the social environment, and strengthen relationships between residents in urban areas. Despite having great potential in encouraging social development, the existence of RPTRA still faces various challenges in its implementation, such as limited facilities, lack of community participation, and weak management systems. This study uses SWOT analysis methods to identify the strengths, weaknesses, opportunities, and threats faced by RPTRAs in the region. The data collection technique was carried out through direct observation at the location, documentation, and interviews with various stakeholders, including the village government, RPTRA managers, and the community using the facility. The results of the analysis show that the main strength of RPTRA lies in the existence of basic infrastructure, strategic location, and policy support from local governments. Weaknesses include lack of operational funds, limited educational facilities, and lack of training for managers. Opportunities can be seen from increasing public awareness of the importance of child-friendly public spaces and the opening of potential partnerships with the private sector. The threat comes from the potential for vandalism, lack of social control, and the risk of non-functional use of space. This research provides a number of strategic recommendations that include multi-stakeholder collaboration, active community involvement, and capacity building of human resources in the management of RPTRA. In addition, the proposed long-term strategies include the integration of family empowerment programs, the improvement of educational technology-based facilities, and the strengthening of regulations that support the sustainability of the RPTRA program. The implications of this study are expected not only to have an impact on optimizing the function of RPTRA locally, but also to become a model for the development of child-friendly public spaces in other urban areas. This research contributes to the literature on inclusive urban development oriented towards child welfare and strengthening community social cohesion.

Haliza Fatimah

Public Service And Governance Journal 2025 Universitas 17 Agustus 1945 Semarang

This study aims to conceptually analyze the legislative function of the Village Consultative Body (BPD) in the formation of Village Regulations based on the Village Law as stipulated in Law Number 3 of 2024, as well as to identify the challenges in its implementation. This research employs a literature study method with a qualitative approach through the review of relevant sources, including academic journals, books, and policy documents. The findings indicate that the implementation of BPD’s legislative function still faces several obstacles, such as limited human resource capacity, a lack of understanding of legal aspects, the absence of systematic legislative planning, and weak coordination between the BPD and the Village Head. The implications of this study reveal that the legislative function of the BPD has not been optimally implemented. This underscores the need for institutional capacity strengthening, improved synergy among village-level stakeholders, the formulation of a Village Legislative Program (Prolegdes), technical facilitation by local governments, and adequate support for operational funding.

Ian Aji HermawanIan

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the urgency of revising Law Number 6 of 2014 on Villages, which was amended through Law Number 3 of 2024, and its impact on village governance in Indonesia. The research focuses on comparing legal substance before and after the revision, identifying implementation problems, and reinforcing decentralization theory as a foundation for participatory and sustainable village governance. The findings reveal that the Village Law revision is a crucial step in addressing previous weaknesses, particularly in oversight, accountability in the use of village funds, gender inclusion, and the integration of technology in governance. However, several issues remain post-revision, such as limited understanding among village officials, unclear technical regulations, and insufficient community participation. This study recommends the need for extensive training for village officials, comprehensive derivative regulations, and stronger public involvement in oversight. These findings support previous literature that emphasizes the importance of structural readiness and institutional support in decentralization implementation. This research is expected to contribute academically to village policy evaluation and promote public policy reform grounded in local wisdom and participatory principles.  

Menu, Moh Syamsurya; Ahmad, Mahmud; Moonti, Roy Marthen

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Village development is the main focus of Indonesia's national policy, especially after the enactment of Law Number 6 of 2014 concerning Villages. In its implementation, the role of the Ministry of Villages (Kemendesa) and the Ministry of Home Affairs (Kemendagri) is very important, however, disharmony of authority often occurs which hampers the effectiveness of these policies. This research aims to analyze the disharmonization of authority between the two ministries and formulate a harmonization solution from a legal perspective to increase more efficient and sustainable village development. The method used is a normative approach with comparative juridical analysis of existing regulations, which include related laws and policies. The research results show that there are overlapping regulations and roles between the Ministry of Villages and the Ministry of Home Affairs in aspects of preparing the RPJMDes, managing village funds, as well as coaching and supervising village heads. This research suggests the need for clear legal reconstruction and better coordinating mechanisms between the two ministries to avoid conflicts of authority that could hinder the achievement of village development goals. In conclusion, harmonization of authority normatively, institutionally and technically is very necessary to increase the effectiveness of village development and provide better legal certainty.

Daniar Ajeng Argandini; Radjikan Radjikan; Muhammad Roisul Basyar

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Family Hope Program (PKH) is a social protection policy aimed at reducing poverty through conditional cash transfers to low-income families. This study analyzes the implementation of PKH in Kedungrejo Village, Waru District, Sidoarjo Regency, using a descriptive qualitative approach and the policy implementation theory by Van Meter and Van Horn. The findings indicate that the implementation of PKH has been effective, as seen in the implementers’ understanding of the program, inter-agency communication, and stable socio-political support. However, challenges remain, including delays in fund disbursement, limited technical capacity at the sub-district level, and public dissatisfaction with beneficiary data validation. Therefore, the study recommends a more structured disbursement schedule, improved technical capacity of implementers, and the involvement of community leaders in the data collection process to ensure better targeting and sustainability of the program.

Lenny Fatmasari

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Villages have a very important role in development in Indonesia, so the role of villages in development must be recognized and developed to ensure the achievement of welfare and progress of the village community. In running the government in a village, the village government certainly requires a number of funds. In Law Number 6 of 2014 concerning Villages, it is stated that villages have sources of income in the form of original village income, budget allocations from the State Budget (APBN), part of the results of regional taxes and regional levies of districts/cities, Village Fund Allocations which are part of the balancing funds received by districts/cities, financial assistance from the provincial APBD and district/city APBD, grants and donations that are not included from third parties, and other legitimate village income. As an implementing regulation of Law 6 of 2014 concerning Villages, the Government issued Government Regulation Number 60 of 2014 as amended by Government Regulation Number 22 of 2015 concerning Village Funds Sourced from the State Budget. Village Funds are funds sourced from the APBN which are allocated for villages that are transferred through the district/city APBD and are used to finance the implementation of government, implementation of development, community training, and community empowerment.