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This research aims to analyze the influence of accountability, transparency, and whistleblowing system on the prevention of Village Fund Fraud in Jaten Subdistrict, Karanganyar Regency. A quantitative approach was employed, untilizing primary data from 40 village officials selected throught purposive sampling. Data analysis was conducted using multiple linier regression with SPSS assistance, following validity, reliability, and classical assumption tests. The findings reveal that accountability, transparency, and whistleblowing system have a positive and significant effect on fraud prevention. The results indicate that enhancing accountability, information openness, and effective violation reporting mechanisms can strengthen efforts to prevent fraud in village Fund management.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

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.

This study aims to analyse the implementation of the Village Operational Funds (VOF) distribution policy as an instrument for realising good governance principles in the Government of Sorong City. The research focuses on the implementation of fund distribution and the application of transparency, accountability, participation, and effectiveness in managing Village Operational Funds. A quantitative approach with a descriptive design was employed. Data were collected through questionnaires administered to 20 respondents and in-depth interviews with five key informants, including village officials and local government representatives. Additional data were obtained through observations of planning and fund utilisation processes, as well as through analysis of regulatory documentation and accountability reports. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the implementation of the Village Operational Funds distribution policy in Sorong City has not been carried out in accordance with existing regulations, particularly regarding administrative procedures and fund disbursement mechanisms. This condition is primarily caused by the absence or non-disbursement of operational funds at the village level. Furthermore, the application of good governance principles has not been fully optimised due to limited human resources, weak supervision, and low community participation in planning and evaluation. The study concludes that Village Operational Funds have strategic potential as an instrument for promoting good governance if managed transparently and accountably. Therefore, strengthening institutional capacity, supervision systems, and community participation is essential to support effective village governance in Sorong City.  

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.

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.

Financial administration plays a crucial role in village-level governance, requiring transparency, accountability, and efficiency in the use of public funds. Currently, the Hameli Ate Village Office still relies on manual methods to manage its financial administration, including recording cash receipts and expenditures using notebooks and simple spreadsheets. This approach presents various issues, such as the risk of data loss, calculation errors, delays in report preparation, and difficulties in tracking and collecting financial transaction data. This study aims to develop a web-based financial administration information system to assist village officials in managing financial data more effectively, efficiently, and in an integrated manner. The methods applied include observation, interviews, and document collection to understand system requirements, while the system development process is implemented using the Waterfall model, which consists of the stages of analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language and a MySQL database and is designed to generate financial reports automatically and in real time. The testing results show that the system can handle income and expenditure data more quickly, accurately, and in a user-friendly manner. With the implementation of this information system, the financial administration process at the Hameli Ate Village Office becomes more transparent, accountable, and facilitates data-driven decision-making.

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

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.

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.

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.

This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.

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.

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.

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.    

This research is a qualitative descriptive research that aims to determine the Effectiveness of Supervision of Village Fund (DD) Use in Development in Ohoi Mataholat, Kei Besar District, Southeast Maluku Regency and What are the Supporting and Inhibiting Factors. This research was conducted in Ohoi Mataholat, Kei Besa District, Southeast Maluku Regency. Primary data collection was carried out using data collection techniques through interviews, observations, and documentation of a number of informants involved in the Supervision and Use of Village Funds for Development in Ohoi Mataholat, Kei Besar District, Southeast Maluku Regency. The results of the study indicate that although there is supervision carried out by the village government and the community, there are still obstacles in terms of transparency, accountability, and supervisory capacity. Factors such as lack of community understanding, low human resources in supervision, and minimal facilities and infrastructure for implementing supervision are the main obstacles in achieving effective supervision. Therefore, this study recommends the need to increase the capacity of supervisors, more intensive socialization to the community, and increase transparency in reporting the use of village funds. Thus, it is hoped that the use of village funds can be more optimal and provide maximum benefits for village development..

Accountability in managing Village Fund Allocation (ADD) is crucial to ensure effective, efficient, and compliant use of the funds. This study investigates how accountability in ADD management is implemented in Lattimu Village, Bola Subdistrict, Wajo Regency, through planning, implementation, and reporting stages while identifying supporting and inhibiting factors. Using a descriptive qualitative approach with a case study method, data were gathered through interviews, observations, and documentation. The findings reveal that ADD accountability in Lattimu Village aligns with applicable regulations, covering planning, implementation, and reporting processes. Active community participation during village meetings emerged as a significant supporting factor. However, challenges such as limited technological proficiency among village officials and the community's low educational levels hinder effective management. The study recommends increasing human resource capacity through technical training and fostering greater community involvement in decision-making forums. Strengthening these aspects is expected to enhance the transparency, effectiveness, and efficiency of ADD management, ensuring better outcomes for the village development initiatives.

This community service project sought to investigate the significance of community oversight in village fund management, focusing on Belabaja Village. Socialization and observational activities revealed a low level of community participation in monitoring the management of village funds. Factors contributing to this low participation include limited public awareness, inadequate socialization efforts by the village government, community members' busy schedules, and a lack of strong relationships between village officials and the community. Despite these challenges, community oversight remains essential for ensuring transparency and accountability in the utilization of village funds. The study concludes that there is a need to enhance public awareness of the importance of oversight and to foster stronger partnerships between village governments and the community to achieve sustainable development objectives.

This community service project aims to socialize the importance of implementing Standard Operating Procedures (SOP) to enhance efficiency, transparency, and accountability in the management of Village Funds in Pasir Putih Village, Nagawutung District. Using an information board as a communication medium, village officials, the Village Consultative Body (BPD), and the community were involved participatively in the planning and implementation of the socialization process. As a result, the activity successfully increased public understanding and awareness of the importance of information transparency in the management of Village Funds, while also encouraging transparent behavior from village officials. The participatory approach proved effective in fostering more transparent and accountable village governance.

The purpose of this study was to determine the application of good governance principles in the management of special financial assistance funds, which were analyzed through four aspects, namely accountability, participation, transparency and effectiveness & efficiency of the community and all village government officials.The research was conducted in West Wolwal Village, West Alor District, Alor Regency using a qualitative method with an intrinsic case study approach. The data in this study came from structured interviews, observation,documentation with informants who were used as research subjects. Processing research data by analyzing data using data reduction techniques, presenting data, and drawing conclusions and verification.The findings in this study show that the management of special financial assistance funds in West Wolwal Village has been in accordance with the management mechanism in accordance with the Alor Regent Regulation No. 08 of 2020 concerning changes to the Alor Regent Regulation No.24 of 2018. However, in the analysis of good governance principles, it was found that the principle of accountability was in accordance with the principles of good governance, while the principles of participation, transparency and effectiveness & efficiency were not optimally implemented according to the principles of good governance in Wolwal Barat Village.