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Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.

Julfrista Sinlae; Rafael Rape Tupen; Marlyani Anita Seran

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

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.

Eli Susanti; Khomsahrial Romli; M. Mawardi J; Sri Ilham Nasution

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The implementation of local democracy in Indonesia faces challenges when the electoral and procedural mechanisms regulated in modern village administration are not fully in line with the socio-cultural traditions of indigenous communities. Many villages still strongly uphold the values, norms, and authority of traditional institutions that have historically regulated communal life, including in terms of leadership legitimacy. Tension between formal democracy and customary values arises when the village political process is perceived as not reflecting the cultural identity of the community. This situation creates a need to understand how the integration of customary institutions can strengthen the legitimacy of village leaders in the local democratic system. This study uses a literature review method with a content analysis approach because the study focuses on the concept of the role of customary institutions in strengthening local democracy and the legitimacy of village leadership. This method allows researchers to explore theories and compare previous findings to form a systematic understanding. The research data comes from 19 secondary sources in the form of scientific books and journal articles published between 2016 and 2025 that are relevant to the themes of customs, village governance, community participation, and local leadership. The search was conducted using the Publish or Perish application with purposive sampling techniques to select sources directly related to the main research issue. This study concludes that the integration of traditional institutions into local democracy produces a model of village leadership that is legally strong and culturally rooted. This integration provides a basis for strengthening local democracy based on cultural wisdom, thereby supporting village development.

Kelfin Dulung; Ismet Sulila; Yacob Noho Nani

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

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.

Rahmania Amanda Asri; Wizi Wulandari; Evi Afrina Susanti; Rizqi Putra Pelani; Novita Efendi

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Community Service Program (Kuliah Kerja Nyata/KKN) is a community engagement program organized by Universitas Negeri Padang as an implementation of the Tri Dharma of Higher Education. This program was conducted in Nagari Sikucur, V Koto Kampung Dalam District, Padang Pariaman Regency, West Sumatra Province, from January 9 to February 9, 2026. The program aimed to empower the local community through a participatory approach based on the identification of local needs and potentials. The methods applied consisted of several stages, including observation, planning, implementation, evaluation, and reporting, while actively involving community members in every activity. The implemented programs covered several areas, such as education and religious development, social and psychosocial activities, as well as economic empowerment and strengthening of village physical facilities. The results of the activities indicated an increase in community participation, the strengthening of religious values and social solidarity, and support for the development of local economic potential. Despite several challenges, including limited implementation time and adjustments to program targets, the collaborative approach proved effective in encouraging community engagement. Therefore, the KKN program of Universitas Negeri Padang in Nagari Sikucur contributed positively to strengthening the social, religious, and economic capacities of the local community.

Qonita Fimelia; Muhammad Farid Ma’ruf; Galih Wahyu Pradana; Firre An Suprapto

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Effective village development through the Village Development Planning Consultative Forum (MusrenbangDes) relies heavily on active community involvement, ensuring that planned programs reflect their needs and expectations. This study aimed to determine the effect of community participation on village development planning in Pondok Village, Babadan District, Ponorogo Regency. Data were collected through questionnaires distributed to 84 respondents and analyzed using simple linear regression. A quantitative approach was used as the survey method. The results showed that community participation and village development planning were quite good. With a Cronbach's Alpha value of 0.889, validity and reliability tests indicated that the instrument was valid and reliable. The relationship between variables was linear, normally distributed, and no heteroscedasticity was found in the classical assumption test. Simple linear regression results indicated that community participation had a significant influence on village development planning. With  regression coefficient of 0.787 and a significance value of p < 0.001, community participation was responsible for 53.1% of the variation in village development planning. This is shown by the coefficient of determination (R²) of 0.531. Therefore, to improve village development plans through MusrenbangDes, community participation is crucial. Village governments must prioritize increasing sustainable participation at each stage of the planning process.

Nimrod Renda Dadi; Stefanus D.I. Mau; Alexander Adis

Modem : Jurnal Informatika dan Sains Teknologi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The management of village development program archives plays a vital role in supporting effective, transparent, and accountable village governance. However, in many villages, including Kalembu KanaiKa Village in Wewewa Barat District, archive management is still conducted conventionally without the support of a structured information system. This condition creates several challenges, such as difficulties in accessing data, low administrative efficiency, and weak documentation and accountability of village development activities. Therefore, this study aims to examine the development of an information system for managing village development program archives based on local conditions and needs. The research seeks to identify the actual condition of archive management, analyze constraints faced by village officials, and formulate directions for developing an appropriate archive management information system in Kalembu KanaiKa Village. This study employed a qualitative method with a case study approach. Data were collected through in-depth interviews, observations, and document analysis involving village officials responsible for archive management and development program implementation. The results reveal that archive management has not been optimal due to limited human resources, inadequate facilities, and minimal use of information technology. Despite these limitations, village officials show readiness and willingness to adopt a simple and user-friendly archive management information system tailored to the village’s social and institutional capacity. These findings indicate that the development of archive information systems requires not only technical solutions but also attention to social, institutional, and capacity-building aspects.

Aura Alviani Zahra; Nihayatus Sholichah; Dandy Patria W; Ika Devy Pramudiana

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Sustainable tourism village development requires effective multi-party collaboration between government, private sector, and communities. This study aims to analyze the implementation of Collaborative Governance in the Bakti BCA Program as a reference for accelerating village tourism in Tuban Regency. The research method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and document analysis at four assisted locations namely Bektiharjo Tourism Village, Kelapa Beach, Geger Tourism Village, and Sowan Beach. The results showed that the Bakti BCA Program has successfully implemented Collaborative Governance principles through inclusive multi-stakeholder involvement, formal and structured collaboration processes, consensus-based decision making, and shared value creation. The program had a significant positive impact with a 428% increase in total tourist visits, 559% growth in MSMEs, and 156% increase in community income during the 2021-2024 period. The collaboration between PT Bank Central Asia Tbk, Tuban Regency Government, and local communities can serve as a reference model for sustainable tourism village development in other regions with strengthening self-reliance strategies for long-term sustainability.

Novita Dwi Indriani; Mangihut Siregar

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

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.