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Heni Anggraeni; Akbar NPD Wahana; Ari Kristiana; Slamet Bambang Riono

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The effectiveness of Village Fund management is an essential indicator of good village governance in achieving accountable financial management and improving community welfare. However, its implementation continues to face various challenges, particularly regarding financial transparency and the competence of village officials. This study aims to examine the influence of transparency and the competence of village officials on the effectiveness of Village Fund management in Blubuk Village, Losari District, Brebes Regency. A quantitative approach with an explanatory research design was employed. The study involved 30 respondents, consisting of all village government officials, selected using a saturated sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with IBM SPSS Statistics. The findings indicate that transparency has a positive and significant effect on the effectiveness of Village Fund management. Likewise, the competence of village officials also has a positive and significant influence on the effectiveness of Village Fund management. Simultaneously, both independent variables significantly affect the effectiveness of Village Fund management, with an adjusted coefficient of determination of 88.8%, indicating that most of the variation in management effectiveness is explained by transparency and the competence of village officials. These findings imply that strengthening financial transparency and enhancing the capacity of village officials are essential strategies for improving effective, transparent, accountable, and sustainable Village Fund management.

Yosephine Agustin Helly; Ajis Salim Adang Djaha; Rouwland Alberto Benyamin; Petrus Kase

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Birth certificate ownership is a fundamental right of every citizen and an essential requirement for accessing various public services. However, the coverage of birth certificate ownership in North Central Timor Regency has not yet reached the national target. To address this issue, the Department of Population and Civil Registration of North Central Timor Regency implemented the Mobile Service Program (Jemput Bola) as an initiative to bring civil registration services closer to the community. This study aims to analyze the effectiveness of the Mobile Service Program in increasing birth certificate ownership in North Central Timor Regency. The research employed a qualitative approach using a descriptive method. Data were collected through observation, interviews, and documentation, and analyzed using the interactive model of Miles and Huberman. The analysis of program effectiveness was based on Richard M. Steers’ goal approach and strategic constituencies approach. The findings indicate that the Mobile Service Program is effective in expanding service accessibility, increasing the number of birth certificates issued, and facilitating public access to civil registration documents. The program also received positive responses from the community because it reduced barriers related to cost, time, and distance in obtaining birth certificates. Nevertheless, several challenges remain, including low public awareness, incomplete administrative requirements, limited internet connectivity, and geographical constraints. Therefore, strengthening public outreach, improving coordination with village governments, and establishing measurable program targets are necessary to enhance the program’s effectiveness in a sustainable manner.

Dina Daniati; Diane Laurentia; Tantie Aqsha; Apri Kuntariningsih; Lidya Fitri Yani

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This research investigates the integration of Sound Governance principles within the sustainable tourism policy cycle as a mechanism to mitigate institutional fragmentation and evaluation inefficiencies in developing economies. Adopting a sequential explanatory mixed-methods design, the study establishes a multidimensional evaluation framework congruent with the Sustainable Development Goals (SDGs). Policy performance is rigorously analyzed across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative methodology employs 17 adapted SDG indicators to assess policy efficacy, while the subsequent qualitative phase utilizes semi-structured interviews and stakeholder mapping to deconstruct complex power dynamics within multi-actor co-management structures. The empirical findings demonstrate that Sound Governance—predicated on transparency and accountability—acts as a fundamental catalyst for policy effectiveness. It significantly enhances destination sustainability through a structured input-process-output-outcome-impact pathway. Evidence from the case study of Penglipuran Village, Bali, validates these results, showing that while indigenous institutional legitimacy bolsters social responsiveness, it remains susceptible to economic dependencies driven by overtourism. Ultimately, this study asserts that embedding SDGs into the policy evaluation cycle elevates assessments from perfunctory administrative exercises to strategic instruments essential for ecosystem preservation and long-term demand stability. These insights establish Sound Governance as a strategic intangible asset, providing significant theoretical contributions to development administration and offering pragmatic frameworks for policy-makers managing sustainable destinations in competitive global markets.

Wahyu Tomaili; Lukfiah Irwan Radjak; Mentari Ariesta Iyonu

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study analyzes the effect of Village Fund Allocation (ADD) and Village Original Revenue (PADes) on village expenditure in the villages of Bone Raya District, Bone Bolango Regency. The research was motivated by two fiscal phenomena: PADes remained very small and unequal across villages, while relatively similar ADD allocations did not produce similar development expenditure outcomes. A quantitative causal-associative approach was applied using secondary data from APBDes realization reports for four villages—Alo, Bunga, Mootayu, and Mootinello—during 2023–2025. The data consisted of 36 quarterly observations and were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The regression result shows that ADD has a positive and significant effect on village expenditure, with a coefficient of 0.844 and a significance value of 0.000. PADes has a positive but insignificant effect, with a coefficient of 0.065 and a significance value of 0.064. Simultaneously, ADD and PADes significantly affect village expenditure, explaining 56.7% of its variation. These findings indicate that village expenditure in Bone Raya District remains highly dependent on government transfers, while PADes has not yet become a decisive source of village fiscal capacity. Strengthening local revenue generation, asset management, BUMDes development, and participatory budgeting is therefore essential to improve fiscal independence and expenditure effectiveness.

Firdatul Halimah; Muhammad Hamdi

JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to evaluate the practices of online lending on the Adapundi platform in Kebonan Village, Gumukmas District, through a Sharia Economic Law review focusing on the elements of Riba (usury), Gharar (uncertainty), and Tadlis (deception). Utilizing a qualitative field research method with a normative-empirical approach, data were gathered through observations of application functionality and in-depth interviews with debtors to dissect contract structures and information transparency. The findings reveal a significant discrepancy between digital representation and the reality of fund disbursement, where customers often receive funds that have been deducted upfront (discounting) yet remain burdened with the obligation to repay the full initial nominal amount. This practice is identified as containing elements of Gharar fil Miqdar due to the lack of clarity regarding the actual nominal received , Riba Qardh in the deduction of fees that lack a fair compensation basis ('iwadh) , and indications of Tadlis through misleading visual strategies within the application. These findings emphasize that such transaction mechanisms violate the principle of absolute consent (An-Taradin) and create structural imbalances or injustice (Dzulm) that harm the community. This study recommends the need for strengthening public literacy and transforming fintech service systems to align with the values of Islamic economic justice.

Yovita Serviana Ona Watu; Theny I. B. K. Pah; Belandina L. Long; Cataryn V. Adam

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the role of the Regional Disaster Management Agency (BPBD) of East Flores Regency in managing the eruption disaster of Mount Lewotobi Laki-Laki during the pre-disaster, emergency response, and post-disaster phases. The study employed a descriptive qualitative method involving 18 informants from BPBD and affected communities in Wulanggitang and Ile Bura Sub-districts. Data were collected through observation, interviews, and documentation. The findings show that during the pre-disaster phase, BPBD implemented preparedness measures through disaster-prone area mapping, the establishment of Disaster Preparedness Teams and Disaster-Resilient Villages, public outreach, and the use of local wisdom. However, outdated contingency plans, limited early warning systems, weak relocation efforts, and low public awareness contributed to panic and casualties during the eruption. In the emergency response phase, BPBD successfully coordinated evacuation efforts, established emergency posts, and distributed logistics effectively. Nevertheless, displaced communities experienced discomfort due to prolonged emergency conditions and limited fulfillment of basic needs in temporary shelters. In the post-disaster phase, BPBD conducted rehabilitation and reconstruction through transportation recovery, trauma healing programs, and permanent housing development based on the Rehabilitation and Reconstruction Plan (R3P). However, limited funding and delays in reconstruction processes remained major challenges. Therefore, improving coordination, institutional capacity, disaster communication, and community participation is essential for effective disaster management.

Dhea Ayu Fitria; Weni Rosdiana

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Village Fund Direct Cash Assistance Program (BLT-DD) is a social protection instrument designed to help low-income families meet their basic needs. However, its implementation often faces challenges such as targeting inaccuracies, limited data, and varying administrative capacity at the village level. This study aims to evaluate the implementation of BLT-DD using William N. Dunn’s six policy evaluation criteria through a Systematic Literature Review (SLR) approach, covering effectiveness, efficiency, equity, responsiveness, conceptual alignment, and implementation. The findings indicate that BLT-DD is fairly effective in helping households maintain consumption, yet its effectiveness and adequacy remain constrained by the amount of assistance and the quality of data collection. Program efficiency and responsiveness are relatively good in villages with sufficient governance capacity, while equity emerges as the weakest aspect due to inaccurate data verification. Conceptually, BLT-DD aligns with the needs of low-income communities, but implementation accuracy still requires reinforcement. Furthermore, the study highlights the need for more systematic monitoring mechanisms, cross-sectoral data integration, and administrative training for village officials to enhance service quality. Overall, BLT-DD provides valuable support but requires improvements in governance and data systems to optimize outcomes, including regular evaluation strategies and refinement of supporting regulations.

Nafisah Emir; Rispantyo Rispantyo

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

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.

Laura Frizia Larasati; Ahmad Yusroni

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The Sehat Indonesiaku (ASIK) Application is a key policy instrument of Indonesia's Ministry of Health designed to improve community health data management, particularly toddler data in Integrated Service Posts (Posyandu). However, implementation at the village level continues to face operational challenges. This study analyzes the implementation of the ASIK program in managing toddler data at Posyandu in Kebonsari Village, Sidoarjo Regency, using George C. Edward III's policy implementation framework. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observation, and documentation from purposively selected informants comprising Posyandu cadres, public health center midwives, and village officials. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña (2014). Findings reveal that ASIK implementation has not been optimal due to constraints across all four Edward III variables: uneven program socialization (communication), limited digital literacy and inadequate device-network infrastructure (resources), dual manual-digital recording workloads (disposition), and over-reliance on core cadres (bureaucratic structure). Nonetheless, adaptive responses including continuous training, structured task delegation, and village government support have been established. This study highlights that the success of ASIK implementation fundamentally depends on human resource readiness, effective policy communication, and institutional support at the local level.

Indah Oktari Wijayanti; Herawansyah Herawansyah; Nikmah Nikmah; Novita Sari

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

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.

Julfrista Sinlae; Rafael Rape Tupen; Marlyani Anita Seran

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

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.

Harlin Harlin; Basri Basri; Sapriadi Sapriadi

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The distribution of Village Fund Direct Cash Assistance (BLT) is a government program aimed at alleviating the economic burden on affected communities. However, the data collection, verification, distribution, and reporting processes are still largely manual, potentially leading to data errors, duplication, and distribution delays. This study aims to design and implement a web-based BLT Village Fund information system that can simplify recipient data management, monitor distribution, and generate accurate reports. The methods used include database design, module implementation for sub-district administrators, village operators, treasurers, and village officials, and system testing using the Black Box method to evaluate functionality. The system is equipped with features for managing recipient data, verifying eligibility, sending data to the treasurer, inputting proof of transfer, uploading proof of distribution, recapitulating distribution, and printing reports. The test results show that all modules run according to specifications, are able to handle various input conditions, and produce accurate output. Field trials show that the system is easy to use, improves administrative efficiency, accelerates the distribution process, and supports transparency and accountability. In conclusion, the Village Fund Direct Cash Assistance (BLT) information system is effective as a tool for data management and aid distribution, minimizing errors, and supporting the smooth operation of the BLT program at the village level.

Emiliana Sari Padi; Darius Mauritsius; Petornius Damat

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

One of the long-standing marriage traditions in the Ende community is the ana ale marriage tradition. Ana ale marriage is a form of marriage based on an agreement between the parents of the man and woman, as well as a long-established good relationship between both parents. This research was conducted in Tiwu Tewa Village, Ende Timur District, Ende Regency. This research aims to understand the fundamental values contained in marriage as viewed from customary law, the process of implementation and its legitimacy, as well as the obstacles in the implementation of the ana ale marriage. The method used is empirical legal research with a qualitative approach, which includes interviews and literature study. The research results show that the fundamental values contained in the ana ale marriage, as viewed from customary law, consist of sacred and spiritual values, responsibility and commitment values, social and mutual assistance values, and adherence to customs. The process of implementing the ana ale marriage includes Ru’u Tu Jaga Rara, Janji, Puzi Ru’u, Teo Zambu, Bou Engga, Mai Tu Gega Padha, Tu Ngawi, Teke Ngara, Dari Nikah, Tu Ana. Meanwhile, the marriage is considered valid at the Tu Ana ceremony. The obstacles faced in the ana ale marriage include economic factors and the occurrence of clandestine marriages by the female party.

Nur Safitri, Dita Amalia

Journal of Law and Administrative Science (JLAS) 2026 Universitas Teknologi Surabaya

The Village Fund Policy is a state instrument in realizing village-based national development as mandated by Law Number 6 of 2014 concerning Villages. The Village Fund was designed as a form of state affirmation for villages that have experienced development inequality for years. However, in practice, the policy of cutting or reducing the allocation of the Village Fund resulting from changes in national fiscal policy, budget refocusing, and state economic pressures has created serious problems for the direction of the legal politics of village development. This study aims to analyze the legal politics of cutting the Village Fund and its implications for the principle of social justice as contained in the fifth principle of Pancasila and Article 33 of the 1945 Constitution of the Republic of Indonesia. The study uses a normative juridical method with a legislative approach, a conceptual approach, and a philosophical approach. The sources of legal materials consist of primary legal materials in the form of laws and regulations, secondary legal materials in the form of books, journals, and scientific articles, and tertiary legal materials in the form of legal dictionaries and encyclopedias. The results of the study indicate that the cutting of the Village Fund in legal politics indicates a shift in the state's orientation from the welfare state concept to a more centralized and pragmatic fiscal approach. This policy has hampered village development, increased social inequality, weakened village community empowerment, and potentially violated the principle of distributive justice. Therefore, fiscal policy regarding Village Funds should maintain villages as the primary subjects of national development by strengthening the principles of fiscal decentralization and social justice. Keywords: Legal Politics, Village Funds, Social Justice, Welfare State, Fiscal Decentralization..

Tasya Aulia Rizka

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity is motivated by the suboptimal implementation of sharing values during Ramadan in Taman Sepanjang Village, Sidoarjo, particularly among economically disadvantaged communities who require both material and spiritual support. This study aims to enhance religious awareness, strengthen social solidarity, and empower the community through a takjil-sharing program based on charity. The method used is the Asset Based Community Development (ABCD) approach, consisting of discovery, dream, design, define, and destiny stages. Data collection techniques include participatory observation, interviews, Focus Group Discussions (FGD), and documentation. The results indicate an increase in community understanding of charity and piety, higher participation of residents as volunteers and donors, and stronger social relationships among community members. Furthermore, the program successfully fostered a sustainable culture of sharing and strengthened social cohesion. Despite challenges such as limited funding and coordination, the program is considered effective in providing positive social and spiritual impacts and has the potential for sustainable development.

Ardiyanto Ardiyanto; Mokhamad Choirul Hudha

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to examine the role of youth organizations (Karang Taruna) in the development of the Grujakan Tluvalley tourist attraction in Barong Kulon Hamlet, Candi Village, Pacitan Regency, with a focus on their involvement in the management and development of community-based tourism (CBT). The research employs a qualitative approach with a case study design, where data were collected through semi-structured interviews, participatory observation, and documentation involving youth members, tourism managers, and the local community. The findings indicate that youth play an important role in operational management, digital promotion, and community-based tourism activities, supported by strong values of mutual cooperation and natural resource potential. However, several challenges remain, including limited funding, lack of training opportunities, and inadequate infrastructure. These findings highlight that youth act not only as implementers but also as key drivers and innovators, emphasizing the need for capacity building through continuous training and institutional support. Theoretically, this study enriches the discourse on youth participation in tourism, while practically providing recommendations for village governments and stakeholders.

Gloria Elizabeth Yoltuwu; Janet Wilsye Litualy

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

Lily Aisya Putri; Rosdiana, Weni

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The Labor-Intensive Housing Program is one of the Surabaya City Government’s policies aimed at reducing poverty and unemployment through labor-intensive community empowerment. This study aims to describe and analyze the implementation of the Labor-Intensive Housing Program (RPK) at the Pitstop business unit in Lidah Kulon Village, Lakarsantri Subdistrict, Surabaya City. This study employs a qualitative method with a descriptive approach, utilizing Van Meter and Van’s policy implementation theory. Primary data were collected through interviews and observations, while secondary data were derived from official documents and relevant publications. The results showed that the implementation of the Pitstop Labor Intensive Housing Program has not yet been optimal. In terms of policy standards and objectives, the program’s goals have been clearly defined but have not yet been fully achieved. Regarding resources, the availability of facilities and funding is adequate, but there are still limitations in human resources, particularly skilled technicians in the automotive repair field. Inter organizational communication has taken place but has not been intensive enough to support business sustainability. Characteristics of the implementing agents indicate that the structure of the Labor-Intensive Housing team has been clearly defined; however, implementation in the field has not been optimal due to weak coordination and communication. Economic, social, and political conditions-such as a less-than-strategic business location and high competition from similar businesses-have also contributed to the low number of customers. Meanwhile, the disposition of the implementers demonstrates a positive attitude in supporting the Labor-Intensive Housing program. The Labor-Intensive Housing Program must be supported by professional mechanics through education, certification, and collaboration with the private sector and training institutions to ensure the quality of services. In addition, building public trust, coordination among stakeholders, and intensive support through monitoring and evaluation are key to the success and sustainability of the Labor-Intensive Housing Program.

Telsa Paputungan; Irawaty Igirisa; Rahmatia Pakaya

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research aims to analyze the effectiveness of the implementation of the staple food assistance program in Tapadaka Satu Village, Dumoga Tenggara Sub-district, Bolaang Mongondow Regency, Sulawesi Utara Province. The main sub-focus of this research includes five aspects of effectiveness measurement proposed by Sutrisno (2018), namely: (1) program understanding, (2) target accuracy, (3) timeliness, (4) achievement of objectives, and (5) real change. This research employs a qualitative, descriptive research approach. Data collection techniques include interviews, observation, and documentation. The results indicate that the implementation of the staple food assistance program in Tapadaka Satu Village has not been fully effective. In terms of program understanding, socialization has been conducted by the Social Affairs Office and village government, but some beneficiary families still do not fully understand the program’s mechanisms, rights, and obligations. In target accuracy, discrepancies in beneficiary data persist due to changing socio-economic conditions and the suboptimal updating of DTSEN data. In timeliness, assistance distribution generally follows the mechanism, but delays in fund disbursement still occur. In achieving objectives, the program helps reduce beneficiary families’ food expenditure burden, although delays affect results. Lastly, real change remains limited, short-term, and has not significantly improved community welfare.

Yanni Rahman; Mulia Inda Purwati; Kiki Helencia

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

This study aims to determine the village financial management of Tinting Village, Sarolangun Subdistrict, in improving community welfare and to identify its supporting and inhibiting factors. This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. The informants in this study were the village secretary, village treasurer, and the Village Activity Implementation Team (TPKAD). Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that the financial management of Tinting Village has been implemented through planning, implementation, administration, reporting, and accountability stages. However, it has not been fully optimal in improving community welfare, as it is still dominated by infrastructure development rather than community economic empowerment programs. The supporting factors include clear regulations, cooperation among village officials, and community participation. Meanwhile, the inhibiting factors consist of limited human resources of village officials, low community understanding, and limited budget for empowerment programs