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By measuring the village development index, this study aims to determine how accounting and information systems affect village development. The village development index comprises of three measurements, specifically the social, financial  and environmental resilience index. Utilizing quantitative strategies and cross-sectional data from 1,842 towns in Central Sulawesi territory in 2021. The study's conclusions demonstrate that while the information system significantly influences village development, the accounting system has no impact on village development. These findings show that the use of information and communication innovation has an impact on village improvement. This disclosure found that cell phones have an impact on village development including social, financial and environmental and internet signals have an influence on village development including economic and social but not the environment.  

Oeletsala Village Regulation Number 3 of 2020 Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2020, Oeletsala Village Regulation Number 3 of 2021 Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2021, Oeletsala Village Regulation Number 02 of 2022 Oeletsala Village Medium-Term Development Plan (RPJM-DESA) for 2022-2027, Oeletsala Village Regulation Number 01 of 2022 Accountability Report on the Realization of the Oeletsala Village Revenue and Expenditure Budget for Fiscal Year 2021,  Oeletsala Village Regulation Number 01 of 2023 Accountability Report on the Realization of the Oeletsala Village Revenue and Expenditure Budget for the 2022 Fiscal Year. This research is an empirical legal research based on events that occur in the field and research conducted directly. The sources of research data are primary data, secondary data and tertiary data. The analysis of legal materials uses analysis to test data from specific to general which is carried out in a juridical-qualitative manner and presented in a descriptive form. The results of the study show that: (1). Community participation is the active participation of community members as individuals, groups, or communities in joint decision-making, program planning and implementation, as well as the process of community development inside and outside the community. The basics of emotional awareness and responsibility. (2). internal obstacles to community participation in the formation of Oeletsala Village Regulations, related to low knowledge and education factors and community work factors that take up a lot of time, external community participation in the formation of Village Regulations, namely related to the role of the Oletsala Village government in building relationships with the community.

This study examines the regulation of the Village Consultative Body's (BPD) oversight of village government and its implementation concerning development in Poto Village, Fatuleu Barat District, Kupang Regency. The research aims to analyze how the BPD performs its oversight function in accordance with applicable regulations, the challenges faced during implementation, and the impact of this oversight on the success of village development. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation. The findings reveal that while the BPD plays a strategic role in ensuring transparency and accountability within the village government, its implementation faces challenges such as limited understanding of regulations among BPD members and insufficient resources. This study recommends training for BPD members, improved communication between the BPD and village government, and strengthened regulations to support more effective and sustainable development.

This study aims to analyze community participation in village development in T’eba Village and T’eba Timur Village, Biboki Tanpah Subdistrict, Timor Tengah Utara Regency, and to identify the factors that hinder it. Village development is one of the key elements in improving community welfare. However, low community participation poses a challenge that hampers the achievement of inclusive and sustainable development goals. T’eba Village exhibits a higher level of community participation compared to T’eba Timur Village, yet both face challenges that affect the success of their development. The research methodology employed is empirical juridical with socio-legal and conceptual approaches. Primary data were obtained through interviews, observations, and questionnaires, while secondary data were sourced from official documents and related literature. Data analysis was conducted using qualitative descriptive techniques to interpret the research findings. The results show that community participation in T’eba Village reached 82.61%, whereas in T’eba Timur Village, it was only 30.44%. This disparity is attributed to higher community awareness in T’eba Village and better support from the village government in engaging the community. Factors hindering community participation include educational disparities, a lack of awareness about the importance of village development, economic conditions prioritizing subsistence needs, and community perceptions of the effectiveness of the village government. For example, residents of T’eba Timur Village are less involved because they feel that development programs do not directly benefit their livelihoods, particularly in agriculture, which is their primary occupation. This study recommends enhancing community involvement through education, economic empowerment, and strengthening the capacity of village governments to create inclusive and transparent participatory mechanisms. Moreover, it emphasizes the need for coordination between the community and village governments to formulate development policies that are more responsive to local needs. With this approach, village development can become more relevant, sustainable, and impactful for the community.

Village development is an effort to improve the quality of life and life for the greatest welfare of village communities. Meanwhile, the aim of village development is stated in article 78 paragraph 1, namely improving the welfare of village communities and the quality of human life as well as overcoming poverty through fulfilling basic needs, developing village facilities and infrastructure, developing local economic potential, and using natural resources and the environment in a sustainable manner. As is the case with village development, Watu Wona Village is one with a majority of farmers, which is an example of a road access development plan that really needs assistance from the government in its construction to support the production and sale of agricultural products. Infrastructure is still lacking, damaged infrastructure roads make access to the village difficult. As a result, the flow of goods and services to villages to transport agricultural products is also lacking and hampered. Based on the existing problems, village development planning is needed using a decision support system (SPK) so that village selection in Watu Wona village is faster and more accurate. By using the SAW method comparison

This research is motivated by the low communication skills, the slow development process in villages throughout Purwaharja District is thought to be caused by the low skills of village officials throughout Purwaharja District. The ability here is seen from their daily performance which is sometimes unable to keep up with the demands of technological progress, or is also caused by their low level of education and work experience. The purpose of this study is to determine how communication skills affect village development, how the quality of village government officials' human resources affects village development, and how communication skills and the quality of village government officials' human resources together affect village development. The method used in this study uses a quantitative descriptive method. To analyze it, correlation and multiple regression statistical test data analysis was used using SPSS version 22.00. The results of the study obtained provide the conclusion that communication skills have a positive effect on village development, the quality of village government officials' human resources have a positive and significant effect on village development, and communication skills and the quality of village government officials' human resources together have a positive effect on village development.  

This study aims to obtain an overview of the community empowerment model through cash-intensive work policies in village development. This study uses a descriptive method with a qualitative approach. The informants in this study were 12 people consisting of 4 Village Government members, 4 BPD members, and 4 community elements. In this study, the method used was a descriptive method or descriptive survey. The researcher used research procedures, namely: (1) orientation stage, (2) exploration stage, and (3) member check stage. The researcher used data processing and analysis techniques in a qualitative approach, namely: data review, data reduction, compilation of units and categories, checking the validity of data, and data interpretation. The results of the study indicate that: 1) Community empowerment in Banjar District Village, Banjar City is carried out by involving the community and village community institutions from development planning, development implementation and evaluation of development results; 2) Villages in Banjar District, Banjar City do not implement the cash-intensive work policy which is one of the priorities for the use of village funds in accordance with the provisions of laws and regulations, because the benefits and impacts are not as expected; 3) The objectives of village development through the cash-intensive work policy cannot be achieved.

Transparent, accountable, and efficient village financial management is an important element in supporting sustainable village development. However, village financial management often faces various challenges, such as limited human resources, technological infrastructure, and the risk of manual errors in preparing financial reports. In an effort to overcome these challenges, the application of computerized applications such as the Village Financial System (Siskeudes) is a relevant solution. This study aims to identify the role of computerized applications in improving the quality of the preparation of village financial reports, reveal the perceived benefits, and explore the constraints and strategies for optimizing implementation. This research uses a descriptive qualitative approach by collecting data through interviews, observations, and document analysis in several villages that have used computerized applications. The results show that the use of computerized applications significantly improves the efficiency of the financial administration process, reduces recording errors, and produces financial reports that are more accurate and in accordance with government accounting standards. In addition, the application supports transparency and accountability of village financial management through easy access to data for stakeholders. Obstacles faced include the low digital literacy of village officials, limited technological infrastructure, and resistance to the application.

The country of Indonesia has around 82.3% of its territory in villages. Based on Law Number 56 of 2015, the number of villages in Indonesia is 74,754 villages. Government policies are needed that support village development and empower village communities so that villages can be developed and village communities can develop. In 2015, Tanjungsari Village in Pacitan Regency began receiving financial assistance from the government based on Law Number 6 of 2014 concerning Villages. This assistance is provided to support development and empowerment of local communities. These villages are used by the village government and community to evaluate village road facilities and improve village offices so they can provide better services to village residents.

Village independence is one of the priorities in national development, especially in improving the welfare of rural communities. Information technology (IT) has an important role in speeding up this process, especially in the current digital era. This research aims to implement the application of information technology to encourage village independence, both in economic, administrative and social aspects. The method used is a case study in Village X, with a qualitative approach through interviews, observation and documentation analysis. The research results show that the application of IT, such as village information systems, local e-commerce, and web-based administration applications, is able to increase the efficiency of public services, expand market access for village products, and increase participation in village development communities. Thus, the correct application of IT can be an important pillar in realizing independent villages in the digital era.

The lack of youth participation in development activities in Labalimut Village is seen in many aspects, especially regarding development issues within the village. The primary contributing factor to the lack of youth involvement in the development of Labalimut Village is the issue of youth awareness towards the village itself. This study employs field survey research methods with a qualitative approach. Data collected in this study comes from interviews, field notes, personal documents, and supporting official documents. The instruments used in this research include observation, interviews, and documentation. The results of the study indicate that the role of Karang Taruna in the development of Labalimut Village is not active, as evidenced by the lack of activities conducted by KarangTaruna in Labalimut Village and the insufficient synergy between the village government and Karang Taruna in promoting village development.

The aim of this research is to determine community participation in the implementation of development planning deliberations (Musrembangdes) and determine the inhibiting factors that influence the lack of community participation in Tapobali Village, East Adonara District in 2022. This research is a descriptive qualitative research with research locations in Tapobali Village, Adonara District East, East Flores Regency. The theory used in this research is the Community Participation Theory from Isbandi (2007:27) and in this theory there are four forms of participation according to Vaneklasen and Miller, in which there are indicators of Symbolic Participation, Passive Participation, Consultative Participation and Functional Participation. Researchers used data collection methods in this research obtained through observation, interviews and documentation. Researchers found that the level of community participation in Musrembangdes in Tapobali Village was still low. 55 people attended the Musrembangdes, but the residents who attended also tended to contribute minimally to ideas regarding village development planning. It is hoped that the village government will further increase community participation in village development programs so that it can bring optimal benefits to all village residents.

Village development includes village funding, and the community takes the lead in developing and initiatives that advance village welfare are developed through cooperation with the community. Village development is an important instrument that must be used because it directly improves the welfare of the village community. Village communities are the focus of development, and each village is given the authority by the government to carry out its own development according to its capacity. Thus, the government supports the improvement of village development and empowerment. Village funds are used to provide or improve village public services, reduce poverty, advance the village economy, and reduce tandem between villages. This study uses a weighted summation approach of alternative rankings on all attributes, which is often known as the Simple Additive Weighting method. To determine which residents receive social assistance, the system can calculate the value of the multi-criterion preference index, preference value, outflow, inflow, and net flow for each alternative and sub-criterion.  

This research aims to determine the effectiveness of village und management in improving the development of mendalo indah village, jambi luar kota district, muaro jambi regency. The type of research used is qualitative research. The data collection methods used are observation, interviews, and documentation. Furtherore, the research result are analyzed using the descriptive percentage ratio for the effectiveness of village fund management in the field of physical development of mendalo indah village. Meanwhile, the data analysis technique used in this research is to calculate he comparison of village fund realization with the village fund expenditure target multiplied by 100%. Based on the result of this research, the affectiveness of village fund management in improving village development in mendalo indah in 2017-2022 is the effective category. Because the level of effectiveness each year is at 90-100%

This study aims to analyze the impact of the construction of a badminton court, which resulted from a collaboration between students from the 18th Independent Initiative Program (MIT) Real Work Lecture (KKN) at Posko 74 of Walisongo Univercity. The collaboration between students and local residents in Winong Village (Ngampel District, Kendal Regency), particularly those residing in RT 1 RW 2 Salaman Hamlet, has been pivotal in enhancing the well-being of the community. This study employed a qualitative approach with descriptive methods, and data were gathered through in-depth interviews, participatory observation, and documentation of the development process. The findings of this study demonstrate that the construction of the badminton court in Winong Village was not only successful in providing the community with much-needed sports facilities, but it also resulted in the strengthening of social solidarity and the spirit of mutual cooperation between residents and KKN students. This article underscores the significance of community involvement and the part played by local leaders in village development initiatives, where the spirit of mutual assistance serves as a robust social capital. The assessment and enhancement of public facilities are also essential to guarantee sustainability and reinforce social networks within the community.

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.

Community Service Learning (KKN) is a community service program conducted by students of Universitas PGRI Wiranegara. This service activity was carried out in Lajuk Village, Gondang Wetan District, Pasuruan Regency. This study employed a Community-Based Participatory Research (CBPR) approach to involve the community in every stage of the program. The research results showed that the KKN program has successfully improved access to information, environmental awareness, quality of education, and strengthened social and religious bonds in Lajuk Village. Active community participation in every program activity indicates the success of the participatory approach implemented. Overall, this KKN has proven that students can be effective agents of change in village development. Collaboration between students, the community, and the village government is the key to the success of this program. The implementation of this KKN provides important recommendations for the organization of future KKN, namely the importance of involving the community from the early planning stages, selecting work programs that are relevant to the needs of the community, and ensuring the sustainability of programs after the KKN is completed.

The activity of introducing the website as a medium for village information and promotion was carried out on August 24 2024 at the RW 01 Kalibaru Office Hall, targeting participants as residents of RW 01. Various objectives of this activity were the reason for this activity, but the main objective of this activity was to increase public awareness of the importance of promoting villages through digital platforms, especially in introducing the village's tourism, arts and cultural potential to a wider audience. Regarding the method used in this activity, the activity of introducing this website includes socialization, scanning barcodes to access the website, as well as extracting information related to village potential that is not widely known. Resource persons and moderators or guides involved in this activity include Panji Wijonarko M.Kom, Rohmad Dwi Cahya, Bimbang Agus Purnomo, Wawan Iswanto, Burhanudin, and Rasyan Akbar. As expected, the results of this activity show that village residents are able to accept and understand the importance of using websites as an effective promotional tool. As a result, this activity succeeded in introducing the concept of village promotion via the internet, which is expected to not only increase the number of tourists visiting, but also strengthen residents' awareness of the importance of digital promotion strategies in village development.

Assistance in making a masterplan is carried out by MBKM Building Villages students located in Mekarsari Village which aims to assist the village government in developing and exploring the potential of Mekarsari Village as a tourist village. By becoming a tourist village, the village is expected to be able to become an independent village that can independently manage its economy. The method of preparing the masterplan was conducted by focus group discussion (FDG), discussing the problems and potentials of the village. It is expected that the final result of this masterplan preparation assistance can provide great benefits and contributions to the development and development of the village.

The implementation of the Subdistrict Head's duties in fostering and overseeing village development activities in Sulamu Subdistrict, Kupang Regency, can be categorized as uneven and not well-realized. The village development programs in Sulamu Subdistrict can be said to have not been well-implemented, as evidenced by several issues, including insufficient progress in physical infrastructure such as roads and bridges being in poor condition. The aim of this research is to identify the factors hindering the execution of the Subdistrict Head's duties. This study is based on empirical juridical research, employing an approach that utilizes primary data collected directly from the research site. Based on the findings, the inhibiting factors of the Subdistrict Head's duties include human resources factors, infrastructure factors, and coordination factors.