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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.

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.

This study aims to analyze the optimization of the use of Village Funds in efforts to develop Pethung Park tourism in Belik Village, Trawas District, Mojokerto Regency, using  the New Public Governance (NPG) theoretical approach  from Osborne and Gabler. NPG theory emphasizes the importance of collaboration, participation, networking, decentralization, as well as transparency and accountability in public governance. This study uses a qualitative descriptive method by collecting data through interviews, observations, and documentation involving the village government, BUMDes, Pokdarwis, and the local community. The results of the study show that the Belik Village government has succeeded in making optimal use of the Village Fund as an instrument of local economic development and a means of community empowerment. The Village Fund is directed to tourism infrastructure development, human resource training, and digital-based tourism promotion. Collaboration between village governments, communities, and the private sector through BUMDes and Pokdarwis is able to create participatory and sustainable development governance. The real impact can be seen from the increase in the number of tourist visits, the growth of MSMEs, and the increase in the village's original income. This study concludes that NPG-based governance practices in Belik Village have resulted in development effectiveness and strengthened village economic independence. The results of this study can be a model for other villages in implementing the management of Village Funds for the tourism sector based on collaboration and community participation towards sustainable village development.

The purpose of this study is to find out how the implementation of accountability and transparency in the management of the Village Budget (APBDesa) in Sintuwulemba Village, Poso Regency, Central Sulawesi Province, is carried out. The researcher used a qualitative approach with in-depth interviews as the research method. Data were obtained by conducting interviews with three key informants consisting of the village secretary, the village treasurer, and the Village Consultative Body. The research findings indicate that the Sintuwulemba village government has applied the principle of accountability in the management of village funds. This is evident from the planning, implementation, administration, and accountability processes that are open, involving the community in every process. In terms of transparency, the Sintuwulemba village government has applied the principle of transparency where every village development policy and the use of village finances always go through the village deliberation stage. These two principals have made Sintuwulemba Village one of the successful villages in implementing village development and good village fund management in Poso Regency. These steps are also those that need to be emulated by other villages in Poso Regency and its surroundings.

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

This study examines the management of Village Funds in supporting infrastructure development in Sumurgenuk Village, Lamongan Regency. The main focus of the study is the effectiveness of Village Fund management through planning, implementation, evaluation, supervision, and accountability based on the principles of good governance. The method used is a case study with a descriptive qualitative approach. The results show that the management of Village Funds in Sumurgenuk Village has been running well and in accordance with applicable regulations. The planning process was carried out in a participatory manner, although not evenly distributed across all hamlets. The implementation of physical activities, such as road construction, irrigation, and cash-for-work programs, has had a positive impact on accessibility, agricultural productivity, and community welfare. Evaluation, supervision, and accountability are carried out in layers, although there are obstacles in the equal distribution of public information and the capacity of village officials. Overall, the management of Village Funds reflects the principles of transparency, accountability, participation, and effectiveness, but increasing the capacity of officials and community participation is still needed for sustainable development.

The return of state financial losses does not eliminate the criminal penalty for perpetrators of corruption. However, differences in the application of Restorative Justice in corruption cases have created legal uncertainty, especially in resolving corruption cases that involve relatively small state financial losses. This study aims to examine and analyze the implementation of Restorative Justice for perpetrators of corruption in the management of village funds, which are often caused by administrative errors, lack of understanding, or weak supervision rather than intentional acts of enrichment. This type of research is Doctrinal, using the statute approach, namely legal research that focuses on the application and interpretation of normative legal provisions (laws and regulations) as well as a theoretical concept approach to understand justice in a restorative framework. The resolution of village fund corruption cases with small losses should ideally prioritize recovery of losses and community restoration, but cannot eliminate the criminal aspect entirely, so clear legal guidelines are needed to ensure fairness and legal certainty.

This study analyses the influence of village apparatus competence, internal control system and village fund accountability on minimizing the excess of budget calculation village fund. This study uses a descriptive quantitative approach based on primary and secondary data. Data collection techniques use questionnaires and literature. The population of this study was all village apparatuses of Bantan Tengah, Bengkalis sub-district, Bengkalis regency, Riau, totaling 27 people. The sampling technique uses saturated samples so that the number of samples is the same as the population. The data analysis technique uses multiple linear regressions with statistical tools like SPSS software. The study results show that village apparatus competence, internal control system, and village fund accountability positively and significantly affect minimizing the excess of budget calculation village fund. The results of this study can complement existing theories, provide novelty in excess of budget calculation village funds, and add new insights to the perspective of village fund management. Then, the results of this study can be a reference for the village government in minimizing the excess of budget calculation in village fund management.

Improving the capacity of village government is a strategic step in realizing sustainable development oriented towards community welfare. Pejengkolan Village, Padureso District, Kebumen Regency, as a developing village, faces challenges in planning, managing, and implementing participatory and sustainable development programs. These challenges include limited knowledge of village officials, a lack of understanding of village development regulations, and weak coordination between the village government and village institutions and the community. This research/activity aims to strengthen the capacity of village government officials by increasing knowledge, skills, and understanding of the role of village institutions, particularly the Village Consultative Body (BPD) and Village Community Institutions (LKD), in the development planning process. Capacity building for local government officials is considered a crucial step to ensure sustainable development at the village level. The method used is a participatory approach through training, focus group discussions, and technical assistance. This participatory approach not only improves technical skills but also strengthens collaborative values ​​among stakeholders. The results of the activity demonstrated an increase in village officials' understanding of village development regulations, their ability to develop inclusive development plans, and the establishment of synergy between the village government, the Village Consultative Body (BPD), the Village Funds (LKD), and the community. Furthermore, this activity demonstrated a shift in mindset among village officials toward more transparent, accountable, and responsive governance to community needs. Good governance at the village level is a fundamental element to achieving long-term community welfare. This effort is expected to serve as a foundation for strengthening village governance, which is able to address the dynamic needs of the community and encourage sustainable village development.

This study aims to analyze the contribution of village funds, Islamic financial institutions, and regional economic integration to regional economic growth. In the context of fiscal decentralization and regional development, these three variables play a strategic role in accelerating inclusive and sustainable economic development. Village funds serve as the primary instrument to finance infrastructure development and community empowerment. Meanwhile, Islamic financial institutions provide access to fair and Sharia-compliant financing, supporting the productivity of micro and small enterprises. Regional economic integration, particularly through inter-regional connectivity and cooperation, strengthens local markets and enhances regional competitiveness. The analysis method uses a descriptive-qualitative approach based on literature studies and secondary data. The findings indicate that the synergy among the three variables can drive equitable economic growth, although integrated policies and institutional capacity strengthening are still needed.

This study aims to analyze the effectiveness of the use of Village Funds in Mengkait Village, South Siantan District, Anambas Islands Regency, Riau Islands Province. The Village Fund is a strategic policy of the government in order to accelerate the development and empowerment of village communities, so it is necessary to evaluate the extent to which the funds are used appropriately and effectively. The research approach used is qualitative descriptive with data collection techniques through in-depth interviews, observations, and documentation of informants consisting of village officials, community leaders, and beneficiary communities. This study uses four indicators of effectiveness, namely accuracy of timing, accuracy of cost calculation, accuracy in measurement, and accuracy in thinking. The results of the study show that the use of Village Funds in Mengkait Village in general has been quite effective. The timeliness of the implementation was largely achieved, although some activities experienced delays due to weather and logistical factors. In terms of cost calculation, the village government has prepared the budget in a participatory and transparent manner, although there have been some adjustments due to price changes in the field. Accuracy in measurements shows that physical activities have been carried out in accordance with the technical plan, although there is still a need for increased supervision and accuracy in implementation. Meanwhile, precision in thinking is reflected in program planning that starts to be based on data and the real needs of the community, although not completely visionary or long-term. The village government has shown progress in implementing the principles of good governance and village development management. In conclusion, the effectiveness of the use of Village Funds in Mengkait Village has reached a fairly good level. To increase effectiveness in the future, it is recommended to increase the capacity of village officials, strengthen the monitoring and evaluation system, and actively participate of the community in all stages of Village Fund management.

The problem of poverty is a serious problem found in areas especially rural Poverty is one of the main indicators in evaluating the progress of a village. Therefore, each village tries to carry out a number of activities to reduce poverty. Especially in Sukajaya Village, Pamarican District continues to try to reduce the poverty rate in Suakajaya Village through development and assistance using village funds. This study used the theory of Prof. Dr. Sondang P. Siagian, M.P.A. which aims to examine and analyze how the village government plays a role in lowering poverty levels using five role dimensions: Role as Stabilizer, Role as Innovator, Role as Modernizer, Role as Pioneer, and  Role as Self-executor. This study used qualitative descriptive research with interviews and literature as its data collection. This study results in the fact that the government of Des Sukajaya has tried to make efforts to reduce the poverty rate in Desa Sukajaya, but the efforts made by Desa Sukajaya have not been carried out properly because there are still programs carried out by Desa Suakjaya that have not been optimally and there are still programs which will begin to know the front. However, the Sukajya village government continues to strive to maximize the programs in the village in the welfare of the community by mobilizing the younger generation to conduct training.

This study analyzes the qualitative relationship between government fiscal expenditures and poverty reduction in East Java, Indonesia. Despite contributing significantly to national poverty reduction, East Java still has the largest number of poor residents among provinces in Java. The research focuses on four key variables: education expenditure, health expenditure, village funds (Dana Desa), and non-cash food assistance (BPNT). Using a qualitative descriptive approach, the study synthesizes secondary data from 2019 to 2024, including statistical reports from BPS and budget data from the Ministry of Finance, as well as previous empirical studies. Findings reveal that government health expenditure and village funds tend to have a stronger and more consistent impact on reducing poverty, particularly in rural areas. Education spending shows mixed results, often influenced by local capacity and governance. Meanwhile, BPNT contributes to short-term consumption but lacks sustainable poverty alleviation effects due to limited value and targeting issues. The results support the capability approach, highlighting the importance of access to basic services for long-term well-being, and reinforce the social democratic view that structural intervention is necessary to address inequality. This study concludes that poverty reduction efforts must go beyond funding amounts and focus on contextual relevance, implementation quality, and spatial equity. A place-based approach supported by strong local governance is essential for effective poverty alleviation in diverse regions like East Java.

This study analyzes social change in Ponggok Village, Klaten, Central Java, from an impoverished village to a self-sufficient one, utilizing Talcott Parsons' structural functionalist framework and the AGIL model (Adaptation, Goal Attainment, Integration, Latency). Prior to 2006, Ponggok Village faced poverty, inadequate infrastructure, and limited employment opportunities, despite its significant potential for spring water. The transformation began in 2009-2013 with collaboration between the village head and academics for potential mapping and the establishment of the Village-Owned Enterprise (BUMDes) Tirta Mandiri. The period from 2014 to 2018 marked a "golden era" with the implementation of the Village Law of 2014, increased village funds, and peak revenues from Umbul Ponggok. However, from 2019-2023, the village experienced a significant decline due to the COVID-19 pandemic. A descriptive qualitative research method with a case study approach was employed, dividing the timeline into three periods (2009-2013, 2014-2018, 2019-2023). Data were collected through Focus Group Discussions, interviews, and literature reviews. The research findings demonstrate how Ponggok Village systematically fulfills the AGIL functional prerequisites by examining socio-economic policies through policies implemented by the Village Government, Village Consultative Body (BPD), and Village-Owned Enterprise (BUMDes) in efforts to improve quality of life, foster social integration among stakeholders, and maintain values through sustainable programs aimed at achieving and sustaining the success of its transformation. These findings provide a holistic understanding of the village’s resilience and adaptability in facing social and economic challenges.

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

This study aims to analyze the urgency of revising Law Number 6 of 2014 on Villages, which was amended through Law Number 3 of 2024, and its impact on village governance in Indonesia. The research focuses on comparing legal substance before and after the revision, identifying implementation problems, and reinforcing decentralization theory as a foundation for participatory and sustainable village governance. The findings reveal that the Village Law revision is a crucial step in addressing previous weaknesses, particularly in oversight, accountability in the use of village funds, gender inclusion, and the integration of technology in governance. However, several issues remain post-revision, such as limited understanding among village officials, unclear technical regulations, and insufficient community participation. This study recommends the need for extensive training for village officials, comprehensive derivative regulations, and stronger public involvement in oversight. These findings support previous literature that emphasizes the importance of structural readiness and institutional support in decentralization implementation. This research is expected to contribute academically to village policy evaluation and promote public policy reform grounded in local wisdom and participatory principles.  

Village development is the main focus of Indonesia's national policy, especially after the enactment of Law Number 6 of 2014 concerning Villages. In its implementation, the role of the Ministry of Villages (Kemendesa) and the Ministry of Home Affairs (Kemendagri) is very important, however, disharmony of authority often occurs which hampers the effectiveness of these policies. This research aims to analyze the disharmonization of authority between the two ministries and formulate a harmonization solution from a legal perspective to increase more efficient and sustainable village development. The method used is a normative approach with comparative juridical analysis of existing regulations, which include related laws and policies. The research results show that there are overlapping regulations and roles between the Ministry of Villages and the Ministry of Home Affairs in aspects of preparing the RPJMDes, managing village funds, as well as coaching and supervising village heads. This research suggests the need for clear legal reconstruction and better coordinating mechanisms between the two ministries to avoid conflicts of authority that could hinder the achievement of village development goals. In conclusion, harmonization of authority normatively, institutionally and technically is very necessary to increase the effectiveness of village development and provide better legal certainty.

This study investigates the influence of village government human resource (HR) competence and information technology (IT) utilization on the accountability of village fund management, with empirical evidence drawn from villages in Pringsewu Regency, Indonesia. The research addresses critical concerns about the underperformance and misuse of village funds, often linked to weak HR capabilities and limited IT adoption. The primary objective is to examine how HR competence and IT usage affect financial accountability in village fund management. Utilizing a quantitative approach, this study surveyed 91 village officials across 13 villages using a structured questionnaire, applying multiple linear regression analysis for hypothesis testing. Findings reveal that both HR competence and IT utilization significantly and positively influence accountability, suggesting that skilled personnel and effective use of digital systems enhance transparency and financial governance. The results support the Technology Acceptance Model (TAM) and stewardship theory, emphasizing the importance of reliable personnel and technological systems in public financial management. The study concludes that strengthening human resource capacity and advancing IT infrastructure are critical steps in ensuring accountable village fund management, especially in rapidly developing regions such as Pringsewu Regency.

The management of village funds in Indonesia is a crucial issue due to the high potential for fraud at the village level, despite the fact that the funds distributed each year continue to increase. In Sojol Subdistrict, Donggala Regency, cases of corruption involving village officials show that even though regulations have been established, practices in the field are still prone to irregularities that directly impact the welfare of the village community. This study aims to examine the influence of moral sensitivity, whistleblowing systems, official competence, and organizational culture on fraud prevention in village fund management. This study uses a quantitative approach, with data collected through a questionnaire distributed to 54 respondents consisting of village officials and members of the Village Council (BPD). The results of this study indicate that moral sensitivity, whistleblowing systems, official competence, and organizational culture simultaneously have a significant impact on fraud prevention in village fund management, although the level of influence of each varies. This underscores the importance of moral integrity and reporting systems, as well as strengthening competence and organizational culture at the village level.

In this study, a women's empowerment program for fisherwomen in Domas Village, Serang Regency, was used to investigate the impact of village fund management on improving the welfare of coastal communities. This research stems from an awareness of the importance of villages in realizing sustainable development that relies on local potential, especially in vulnerable and marginalized coastal areas. To improve community welfare, including that of women who have been less involved in village development processes, effective, efficient, transparent, and accountable management of village funds is crucial. The research method employed was qualitative, with data collected through in-depth interviews, field observations, and documentary studies. The research results show that the management of village funds in Domas Village has brought many benefits, such as the establishment of BUMDes shrimp farms and catering services, which can create jobs and increase local revenue. However, women's participation in village programs is still limited to certain industries such as beauty services and seafood processing. To achieve optimal women's empowerment, key barriers include limited human resources, limited access to capital, and the lack of integration of women's SMEs into the village funding structure. The results indicate that an inclusive and locally-driven approach to village fund management can enhance community well-being more equitably and drive sustainable socio-economic transformation.