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Mia Kusmiati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to formulate an integrative conceptual framework regarding the role of research methods in the formation of evidence-based village policy (EBP). The main focus is how qualitative, quantitative, and mixed methods research can be used to produce more inclusive, transparent, and accountable policies in the context of village development in Indonesia. This study uses a Systematic Literature Review (SLR) approach to scientific publications indexed by Scopus, Web of Science, and SINTA for the period 2015–2025. The literature synthesis shows that research methods play a crucial role in identifying village community needs, improving data quality, and strengthening accountability in the policy formulation process. The EBP approach has been shown to encourage citizen participation, increase transparency in village fund allocation, and minimize the dominance of short-term political interests. However, its implementation faces challenges such as limited capacity of village officials, inadequate data infrastructure, and low policy literacy at the local level. These findings are relevant for strengthening village capacity in managing development funds, developing policies based on the real needs of residents, and promoting social accountability. This article makes a new contribution to the local public policy literature by emphasizing the importance of research as an instrument for strengthening village governance.

Aknes Melani Nunumete; Zainal Abidin Rengifurwarin; Hendry Selanno

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze and describe the effectiveness of Village Fund Allocation (ADD) management, as well as the supporting and inhibiting factors in Negeri Amahusu, Nusaniwe District, Ambon City. The research employs a qualitative method with in-depth interview techniques for data collection.Based on the findings, it can be concluded that the management of Village Fund Allocation (ADD) in Negeri Amahusu is transparent, but community participation needs to be improved through more effective socialization and communication. The use of ADD aligns with the planned budget, yet challenges persist in fund disbursement and transparency in proposal acceptance. Financial administration is carried out accountably, despite encountering technical difficulties in transaction recording. The capacity of village officials still requires improvement, particularly in understanding updated regulations and financial reporting. Community participation is relatively high in village meetings and mutual cooperation activities, although material contributions remain limited. Coordination between institutions functions effectively, yet formal communication must be enhanced to ensure clearer information dissemination and greater community involvement.  

Amelia Yope; Frahmawati Bumulo; Sudirman Sudirman; Radia Hafid; Rierind Koniyo

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to measure the Influence of Village Fund Allocation and Village Original Income on Village Expenditure in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. This study uses a quantitative approach with a survey method and multiple linear regression techniques. All samples in this study were 30 people taken from village officials, BPD, BUMDes and the Community in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. The results of the study indicate that the allocation of Village Funds and Village Original Income of this study indicate that the allocation of village funds and village original income have a simultaneous effect on village expenditure in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. The contribution of the allocation of village funds and village original income to explain village expenditure is 0.467, which means that the allocation of village funds and village original income contribute 46.7% to village expenditure. The hypothesis can be stated as simultaneously accepted, where the allocation of village funds and village original income together have a positive and significant effect on village expenditure. The less than optimal contribution shows that there are still many other variables that influence village spending in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency, besides village fund allocation and original village income.

Meutia Larasati; Warsani Purnama Sari; Aditya Amanda Pane

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.    

Lenny Fatmasari

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Villages have a very important role in development in Indonesia, so the role of villages in development must be recognized and developed to ensure the achievement of welfare and progress of the village community. In running the government in a village, the village government certainly requires a number of funds. In Law Number 6 of 2014 concerning Villages, it is stated that villages have sources of income in the form of original village income, budget allocations from the State Budget (APBN), part of the results of regional taxes and regional levies of districts/cities, Village Fund Allocations which are part of the balancing funds received by districts/cities, financial assistance from the provincial APBD and district/city APBD, grants and donations that are not included from third parties, and other legitimate village income. As an implementing regulation of Law 6 of 2014 concerning Villages, the Government issued Government Regulation Number 60 of 2014 as amended by Government Regulation Number 22 of 2015 concerning Village Funds Sourced from the State Budget. Village Funds are funds sourced from the APBN which are allocated for villages that are transferred through the district/city APBD and are used to finance the implementation of government, implementation of development, community training, and community empowerment.

Muhammad Jumsar; Jamal Qadar; Burhanuddin Burhanuddin

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

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

Suramin Suramin; Yasmirah Mandasari Saragih; Ismaidar Ismaidar

IJLS (International Journal of Law and Society) 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Village funds disbursed by the government sourced from the APBN are still considered as assets that continue to be targeted by certain Village Heads with low morals. The high political costs to get the number one seat in the village cause people to do anything to get it. Because the village funds disbursed are quite tempting. In just one year in mathematical calculations, the capital spent during the process of getting the position of village head can be returned. Therefore, the suboptimal performance of the village head is due to many stumbling blocks of interest. The village head is no longer focused on the promised programs. The village head only focuses on efforts to return the campaign funds spent so far. The high number of corruption cases that hit the village head if it does not become the government's attention, the disbursement of village funds which were originally intended to make the village strong, advanced and independent will be in vain. That is why the role of the Village Consultative Body is needed here, an independent institution whose status is outside the village government. The function of the BPD which is expressly stated in the village law has not been implemented optimally, this results in village fund leaks always occurring every year in almost all regions of Indonesia. This study uses a normative legal research type, namely research that focuses on research on related laws and regulations. The results of this study indicate that Village Fund Supervision in Improving the Performance of the Village Consultative Body has not been guided and based on the principles of Law No. 6 of 2014 concerning Villages. The BPD has not fully carried out its functions. And the obstacles experienced are mainly in the HR aspect besides the absence of regulations that explicitly explain how the technical supervision of the allocation of village funds.

Maria Nerviana Jawa; Konstantinus Pati Sanga; Emilianus Eo K. Goo

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the influence of accountability and transparency on the management of village fund allocation in Gera Village, Mego District. This type of research is quantitative research with an associative approach. The sampling technique used a saturated sample where the entire population in this study was sampled and questionnaires were distributed to 32 respondents. Data analysis used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) version 26. The results of this study show that partial accountability has no effect on the management of village fund allocations, while partial transparency has an effect on the management of village fund allocations, apart from simultaneous accountability. and transparency influences the management of village fund allocation.

Melia Indriyani; Merinasilvi Merinasilvi; Vini Suri Liandrainy

CiDEA Journal 2024 Universitas 17 Agustus 1945 Semarang

The poverty level in remote villages, especially Dendun Village, which is located on the coast of Bintan, is still quite high, because most coastal communities work as fishermen and have unstable incomes. The concrete effort made by the government is to implement the Village Fund Policy in the APBN. Village Fund allocations have been implemented since the 2015 APBN and are part of the Transfer Fund allocation. In 2023, the Village Fund (DD) allocation in Dendun Village will be IDR. 853,646,000.00. These Village Funds are used to finance the implementation of village government, implementation of village development, development of village communities, and empowerment of village communities. This research is qualitative in nature using secondary data obtained from the Dendun Village Head and Village Secretary, where there are five programs implemented in 2023 sourced from the Village Fund. The purpose of this writing is to find out what programs will be implemented from the Village Fund in 2023 and what impact they will have in alleviating poverty for the community in Dendun Village.

Muhammad Ronny Zulian; Jamhur Poti; Okparizan Okparizan

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The problem in the capability of the village government is that the village fund allocation has not been used for the reporting and accountability process. This research uses theories from Leonard-Barton (1992:4-5). This research uses a qualitative approach with a descriptive type of approach. The data collection techniques used are observation, interviews and documentation. Research results (1) In the indicators of knowledge and skills capability, the Advanced village government already has knowledge and skills, by implementing several actions in the process of managing village fund allocation. (2) In the technical system capability, the village government has been able to manage the allocation of village funds, due to its management techniques that are consistent with regent regulations and also regulations related to the allocation of village funds. (3) In the capability of the managerial system, the village government continues to manage the allocation of village funds, starting from planning to accountability, which has been transparent to the community by providing billboards and information boards regarding management information. (4) On capability values and norms, the village government continues to apply the values and norms obtained from training and education in managing the allocation of village funds and in providing services to the community. The conclusion of the study is that the capability of the village government in managing the allocation of village funds has not run optimally because there are still obstacles that have not been implemented digital systems or information technology in the process. The village government is expected to immediately apply information technology or digital systems in the process of managing the allocation of village funds to make it more transparent, accountable and accountable.

Ayu Aldira Sari; Nurlaila Nurlaila

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village fund allocations are funds sourced from the APBN for villages which are transferred through the district/city APBD which are used to finance government administration, implementation of development and community empowerment. This research aims to determine the management of village fund allocations in efforts to empower and welfare the community in Perk. Pulahan village based on Government Regulation No.6, 2014. The data analysis technique used in this research is descriptive using qualitative analysis methods. The results of this research show that overall village fund management has been carried out well, but the lack of community participation in this matter means that management is not optimal. Communities are needed to build villages together, because communities have a huge influence on the success of development and the growth of quality communities.

Muhammad Amar; Harti Febrianti; Makmur Makmur

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2023 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The purpose of this study was to find out how the government of Barania Village achieved achievement as the best Tourism Village in the Cleanliness, Health, Safety, Enverorment Sustainability (CHSE) category. This research uses a descriptive research type with a qualitative approach which is intended to provide a clear description and overall description of the strategy of the head of Barania Village in achieving achievements as a Tourism Village. And using data collection techniques used in this study include observation, interviews, and documentation. The data analysis technique used is data reduction, data presentation, and drawing conclusions.      The results of the study show that in implementing the strategy of the head of Barania Village in achieving achievements as a Tourism Village, it can be seen from several indicators, namely, good management of Human Resources (HR), structured allocation of funds, both Village Fund Allocation (ADD) and Allocation Funds Specifically (DAK), the use of technology and information in the Barania Tourism Village cannot be utilized optimally, and the provision of facilities and infrastructure is also inadequate.

Dela Syakillah Nuraisah Br Bancin; Nur Fadhilah Ahmad Hasibuan

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the management of village fund allocation in village development and identify factors that encourage and hinder its implementation. The research method used is a qualitative descriptive approach, with a case study conducted in Minta Kasih Village located in Salapian District, Langkat Regency. In this study, researchers analyzed the implementation of village fund allocation and its impact on village community empowerment. The research approach includes interviews, observations and document analysis to obtain information on the use of village fund allocation. The results showed several obstacles in accountability for village fund allocation, especially related to reporting and monitoring. In addition, there are gaps in community accessibility and understanding of village fund allocation programs that have the potential to affect the effectiveness of village development. From the results of the study, it is known that the factors that support the implementation of village fund allocation in the development of Minta Kasih Village are community support in infrastructure development, education, health, and the development of micro and small enterprises in the village. However, inhibiting factors include the government's inability to optimize budget use and delays in preparing village fund allocation accountability reports (ADD).