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The research approach used in this study is qualitative descriptive, aiming to provide a clear and systematic description of the existing conditions related to village financial management. This research was conducted in Serba Jadi Village, Sunggal Subdistrict, Deli Serdang Regency, as a case study to understand the implementation of financial management at the village level. The type of data used in this study is secondary data obtained from official village documents, reports, and other relevant administrative records. Data collection techniques include observation and documentation, which were carried out to ensure the accuracy and completeness of the information analyzed. The data analysis technique employed is descriptive research, which functions as a systematic method of thinking or review to describe, interpret, and present conditions that occurred during the research period. The analysis focuses on assessing financial performance using efficiency and effectiveness indicators. The results of the study indicate that the Efficiency Ratio shows the financial management of Serba Jadi Village falls into the category of inefficient, reflecting the imbalance between costs incurred and outputs achieved. Meanwhile, the Effectiveness Ratio demonstrates that the financial management of Serba Jadi Village is categorized as effective, indicating that revenue targets and planned objectives were generally achieved despite efficiency limitations.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

Village financial management is one of the key indicators in realizing effective village governance. However, in many villages, including Sidoan Timur Village, Sidoan District, Parigi Moutong Regency, Central Sulawesi, the practice of financial transparency and accountability still faces various obstacles. This study aims to assess the application of the principles of transparency and accountability in the financial management of Sidoan Timur Village, Sidoan District, Parigi Moutong Regency, Central Sulawesi, by referring to the perspective of village governance. The approach used is a qualitative method through case studies. Data were obtained through in-depth interviews, participatory observations, and review of official village documentation. Data analysis was carried out with the stages of data reduction, data presentation, and inductive conclusion drawing. The research findings reveal that village financial management has not fully implemented the principle of transparency, because financial information is not routinely published and administrative accountability is still formal, without active involvement from the community. In addition, the implementation of financial governance regulations has not been consistent at the operational level. In conclusion, the practice of transparency and accountability in Sidoan Timur Village needs to be strengthened by increasing the capacity of village officials, optimizing public information media, and empowering community participation. Further research is suggested to examine the comparison between several villages with a quantitative approach in order to obtain a broader picture of village financial management from a governance perspective.  

KKN-Thematic (Real Work Lecture) is a form of student service to the community as part of the tridharma of higher education. This program aims to support village development and provide students with the opportunity to practice the knowledge they have learned directly. The purpose of this program is to identify challenges and opportunities in aligning the village financial management system to be more effective. A case study approach is used to analyze the implementation process and collect data on the integration efforts. Some of the problems faced by Baskara Bakti Village include data compatibility, limited technical capacity, and information gaps between SISKEUDES and PDAM. This service activity underlines the importance of strengthening institutional coordination, increasing technical support, and developing standard data formats to facilitate smooth integration in SISKEUDES. By addressing these challenges, villages can optimize financial management practices and improve the provision of public services.

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 aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

Good financial management at the village level is crucial to support development and the welfare of the village community. However, many villages still face challenges in financial management, one of which is the low quality of human resources (HR) and the lack of integrity among village officials. This study aims to analyze and evaluate the influence of integrity on village financial management, as well as to analyze and evaluate the influence of human resource quality on village financial management, using 35 village governments in Sidoarjo Regency as the research location. This research was conducted by distributing questionnaires to 232 respondents, with the study population being the entire population of Sidoarjo Regency, totaling 1.977 million people, to examine the independent variables (integrity and HR quality) in relation to the dependent variable (village financial management). The method used in this research is Structural Equation Modeling (SEM), with data processing conducted using Smart-PLS 4 software. The results of the study show that the integrity of village officials has a positive influence on village financial management at a rate of 0.444, meaning that the higher the integrity of village officials, the better the financial management of the village. Additionally, HR quality was also found to have a significant impact on village financial management at a rate of 0.420. This research contributes to improving village financial management by emphasizing the importance of integrity and the quality of human resources in village governance.

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

The objective of this research is to examine the strategies employed in managing village finances to enhance community well-being in Jembrak Village, Semarang Regency. The research methodology involves a descriptive qualitative approach utilizing interviews, observations, and documentation for data collection. Findings reveal that the financial management strategy in Jembrak Village comprises planning, execution, administration, and accountability stages. Key factors impacting the success of village financial management include the proficiency of village officials, community engagement, oversight, and regulatory frameworks. Effective village financial management yields positive outcomes such as elevated per capita income, poverty reduction, enhanced education and healthcare standards, and improved access to essential infrastructure. Recommendations from the study emphasize the necessity of enhancing the competency of village officials, fostering community involvement, reinforcing supervision mechanisms, aligning regulations, and fostering collaboration between local and central governments in village financial management endeavors. 

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.

This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.

Financial management by the Bahara Village Government is one form of implementing the Village Government's authority to manage village assets, but this has not yet shown optimal implementation because there are still problems in managing village finances, namely: The Village Government is less than optimal in discussing and preparing Cost Budget Plans (WED). Making village financial plans still involves wasteful costs. The research objective to be achieved is to determine the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022. The results of the research are that the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022 has not been implemented optimally. Therefore, the Village Government should be more aware of the aspirations conveyed by the community, providing more firmness for supervisors and workers to pay attention to every direction and managerial time.

Financial management by the Bahara Village Government is one form of implementing the Village Government's authority to manage village assets, but this has not yet shown optimal implementation because there are still problems in managing village finances, namely: The Village Government is less than optimal in discussing and preparing Cost Budget Plans (WED). Making village financial plans still involves wasteful costs. The research objective to be achieved is to determine the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022. The results of the research are that the effectiveness of village financial management by the Bahara Village Government, Panjalu District, Ciamis Regency, Fiscal Year 2022 has not been implemented optimally. Therefore, the Village Government should be more aware of the aspirations conveyed by the community, providing more firmness for supervisors and workers to pay attention to every direction and managerial time.

The purpose of this study was to determine and analyze the effect of village financial management accountability, village policies, and village institutions on community welfare in Tanggan Village, Gesi District, Sragen Regency. Data collection in this study used a questionnaire distributed to respondents. The population in this study was 4,671 people of Tanggan Village using the Slovin formula, so the sample in this study amounted to 368 people of Tanggan Village, Gesi District, Sragen Regency. The type of data used is quantitative data, the data source used is primary data. Data collection techniques using questionnaires through validity and reliability tests. Data analysis techniques using classical assumption tests, namely multicollinearity test, autocorrelation test, heteroscedasticity test, normality test and hypothesis testing using multiple linear regression analysis, t test, F test, coefficient of determination test (R2). The results of this study indicate that the accountability of village financial management has a significant effect on community welfare in Tanggan Village, Gesi District, Sragen Regency. Village policy has a significant effect on community welfare in Tanggan Village, Gesi Subdistrict, Sragen Regency. Village institutions have a significant effect on community welfare in Tanggan Village, Gesi Subdistrict, Sragen Regency.

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.

This study explores the implementation of the SiskeuDes application in financial management in Pijot Utara Village. SiskeuDes, as a village financial information system, aims to improve the efficiency, transparency, and accountability of village financial management. This study identifies and analyzes the stages of SiskeuDes use, namely planning, implementation, administration, and reporting, and evaluates the advantages and disadvantages of the system in the village context. At the planning stage, SiskeuDes assists in the preparation of planning documents such as RKPDes and APBDes through village deliberations involving village officials and the community. This system supports the accuracy and efficiency of budget planning despite challenges such as network disruptions and HR skills. At the implementation stage, SiskeuDes facilitates verification and budget preparation and reporting, with the active role of the Village Secretary and the Village Financial Management Unit (UPKD). Financial administration has also progressed thanks to this system, which reduces the risk of manipulation and increases transparency. The reporting and accountability process is carried out in a structured and integrated manner with SiskeuDes, although there are obstacles in conveying information to the community. The advantages of using SiskeuDes include increased efficiency of financial recording and reporting, real-time transparency, and support for community participation. However, disadvantages include limited infrastructure, suboptimal HR skills, and challenges in delivering information to the community. Improvement efforts such as increasing training and improving infrastructure are being made to address these shortcomings. Overall, SiskeuDes has made a positive contribution to village financial management, but still requires adjustments to address the various challenges that exist.  

This study aims to determine the effect of utilizing the village financial system on village financial management in Nita District. The method used in this study is a quantitative method with primary data sources in the form of questionnaires distributed to village officials using the Siskeudes application with a total of 32 respondents. The analytical method in this research is data quality test, classic assumption test, simple regression analysis, hypothesis testing and coefficient of determination. The results obtained in this study show that the village financial system (SISKEUDES) has no effect on village financial management in villages in Nita District. This shows that village financial management in villages in Nita District, Sikka Regency is largely not affected by the presence or absence of the Siskeudes application.

The purpose of this community service activity is to strengthen partnership-based village financial management in the Tomini Bay area. The problem that occurred in Huangobotu village, Kabila Bone sub-district, Bone Bolango district, Gorontalo province was that Huangobotu village did not yet have a village website to serve as a village profile, not just to introduce Huangobotu village to the public, but the expected goal was for Huangobotu village to become a fostered village that successfully published all activities related to the transparency of village financial management. The methods used in this study were 1) Coaching socializing material about the application to KKS  supporting students, 2) Providing training on making the Village Web to KKS supporting students, 3) Assistance in training village web creation to village apparatus 4) Official Village Web Publication to the people of Huangobutu village. The results of the KKS program have been running smoothly, this is evidenced by the success of the servants in implementing the knowledge obtained at tertiary institutions to village apparatus with the Huangobotu village website and village apparatus being able to make the village website on an ongoing basis as a means of information for the public and as a village profile. Village Web, Strengthening Village Financial Management; Means

The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.

This study aims to determine the level of effectiveness and efficiency of Village Fund management in Maregam Village during the Covid-19 Pandemic. This type of research is descriptive quantitative. The data collection technique used in this research is to copy the village budget realization report file. The research method used is descriptive quantitative method using a secondary data analysis approach with nonparametric test equipment using the Wilcoxon Test. The results showed that the level of effectiveness of village financial management based on an average effectiveness ratio of 98.33% was included in the "Effective". Meanwhile, the efficiency level based on the average efficiency ratio is 88.19%, which is included in the "Enough Efficient" category.