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Village institutions play an important role in supporting participatory and sustainable rural development. The Village Law No. 6 of 2014 recognizes village autonomy and emphasizes the importance of community participation through Village Community Institutions (Lembaga Kemasyarakatan Desa/LKD). However, the implementation of these institutions in practice has not always functioned effectively. This study aims to analyze the role of village community institutions in supporting village development and to identify the factors that influence their effectiveness in Oematamboli Village, Lobalain District, Rote Ndao Regency. This research employs an empirical legal research method with a qualitative approach. Data were obtained through interviews and field observations involving village government officials, community institution administrators, and community leaders, while secondary data were obtained from documents and relevant regulations. The results indicate that the functions of LKD, including the Community Empowerment Institution (LPM), Neighborhood Associations (RT), and Community Associations (RW), have not been implemented optimally in supporting village development. This condition is reflected in the limited participation of LKD in development planning, weak absorption of community aspirations, and low community participation in development activities. Several factors influencing this condition include limited human resource capacity, inadequate infrastructure, low community participation, and limited development funding. Therefore, strengthening institutional capacity, improving coordination, and increasing community participation are necessary to enhance the effectiveness of village development.

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.

The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma "Bumi Artha Mandiri LKD" in Kemujan Village runs a revolving loan program to meet the capital needs of the community, particularly for micro-business actors. This study aims to describe the structure, procedures, and performance of the accounting system applied to the program, as well as to identify obstacles and efforts for improvement. The research method used is qualitative descriptive with data collection through direct observation, interviews with BUMDesma managers and borrower members, and financial document analysis. The results show that the running accounting system includes modules for member registration, lending, payments, and financial reports with recording procedures in accordance with basic accounting principles. The advantages of this system include high transparency and adequate risk control, but it still faces challenges such as limited technology, management capacity, and availability of accurate data. Planned improvements include the adoption of information technology, continuous training, and enhanced cooperation with the community. The study concludes that the existing accounting system has made a positive contribution, but it needs to be strengthened to support the sustainability of the revolving loan program and the economic empowerment of the village.