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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.

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.

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 uses a qualitative method to provide an in-depth description of the strategic role of village funds within the State Budget (APBN) in improving the welfare of rural communities. Village funds allocated by the central government aim to accelerate development, reduce regional disparities, and strengthen economic independence at the village level. This research examines the mechanisms of distribution, management, and utilization of village funds and relates them to welfare indicators such as income, access to basic services, and economic empowerment. The results show that when managed transparently, accountably, and with community participation, village funds can improve quality of life through infrastructure development, better education and health services, and the growth of micro and small enterprises. However, challenges such as weak capacity of village officials, corruption practices, and lack of supervision remain obstacles that must be addressed. Therefore, synergy between central and regional governments and the community is key to the successful implementation of village funds.    

This research is a qualitative descriptive research that aims to determine the Effectiveness of Supervision of Village Fund (DD) Use in Development in Ohoi Mataholat, Kei Besar District, Southeast Maluku Regency and What are the Supporting and Inhibiting Factors. This research was conducted in Ohoi Mataholat, Kei Besa District, Southeast Maluku Regency. Primary data collection was carried out using data collection techniques through interviews, observations, and documentation of a number of informants involved in the Supervision and Use of Village Funds for Development in Ohoi Mataholat, Kei Besar District, Southeast Maluku Regency. The results of the study indicate that although there is supervision carried out by the village government and the community, there are still obstacles in terms of transparency, accountability, and supervisory capacity. Factors such as lack of community understanding, low human resources in supervision, and minimal facilities and infrastructure for implementing supervision are the main obstacles in achieving effective supervision. Therefore, this study recommends the need to increase the capacity of supervisors, more intensive socialization to the community, and increase transparency in reporting the use of village funds. Thus, it is hoped that the use of village funds can be more optimal and provide maximum benefits for village development..

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.

This research aims to find out how to implement accountability and transparency in managing village funds in village development in Tanjung Morawa-A Village. The method used in this research is a qualitative research method with a descriptive approach. The data collection technique used was interviews by interviewing village officials and documentation regarding budget realization reports. The results of this research show that the Tanjung Morawa-A village fund management mechanism includes planning, implementation, administration, reporting and accountability stages. The implementation of accountability in managing village funds in the development of Tanjung Morawa-A village has not been fully implemented in accordance with the regulations. This is proven in the management of village funds at the reporting and accountability stage in Tanjung Morawa-A Village, there are still obstacles, namely delays from village officials in submitting the APBDesa Realization Accountability Report to the center, the main cause of which lies in the inaccuracy of reports from the Activity Implementation Team (TPK) and conditions. Human resources are still limited. The implementation of transparency in the management of village funds in the development of Tanjung Morawa-A village is said to be not good, this is proven by the Tanjung Morawa-A Village government still not being open to the community regarding village financial information or not being transparent to the community regarding the management of village funds. Thus, the implementation of accountability and transparency in managing village funds in the development of Tanjung Morawa-A village is technically guided by Permendagri Number 20 of 2018, but its overall implementation is not yet fully in accordance with Permendagri Number 20 of 2018.

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.

The purpose of this study is to analyze the important role of village heads in achieving sustainable village development in Indonesia. The study employs a qualitative research approach, utilizing a literature review method to explore and synthesize various studies, articles, journals, and reports related to the village heads' roles. The data collection was conducted through a systematic literature search using relevant keywords such as "village head role," "sustainable village development," "community participation," "local resource management," "village-owned enterprises (BUMDes)," and "SDGs in villages." The gathered data were then analyzed using thematic analysis to identify key themes related to the village heads' roles in managing development, encouraging community participation, and implementing sustainable development policies. The study concludes that village heads play a multifaceted role in planning and managing village development, facilitating community participation, and ensuring transparent and accountable management of village funds. However, challenges remain, particularly in terms of corruption risks and equitable community participation. The findings emphasize the need for improved capacity building for village heads and stronger support from the government to achieve sustainable development goals at the village level.    

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.

This article discusses the mentoring of village fund management in Benan Village, Katang Bidare Subdistrict, Lingga Regency. The village fund management mentoring is carried out by the community service team of the Faculty of Social and Political Sciences at Raja Ali Haji Maritime University as part of the higher education tridharma. The purpose of this activity is to describe the mentoring process conducted by the community service team in Benan Village, with a focus on efforts to improve the efficiency, accountability, and transparency of village fund management. The implementation method of this community service is through socialization and lectures. The results of this community service show that the mentoring of village fund management in Benan Village has a positive impact on improving the management of village funds. The mentoring is done through socialization and technical guidance. Based on the results of this activity, the community service team identifies some challenges faced in village fund management mentoring, including uncertainty in mentoring resources and coordination among related institutions.    

This study aims to analyze the effect of human resource competence and individual morality on fraud prevention in village fund management. The sampling technique uses a purposive sampling technique. The data source used in this study is primary data, namely data obtained directly from respondents using a questionnaire. The sample in this study amounted to 40 respondents. Data processing in this study used the SPSS program. This study uses quantitative methods with multiple linear regression analysis techniques and hypothesis testing using the f test and t test. The results of this study indicate that human resource competence (X1) has a significant effect on fraud prevention in managing village funds (Y). Meanwhile, individual morality (X2) has a significant influence on fraud prevention in managing village funds (Y). Simultaneously the two independent variables, namely the competence of human resources and individual morality, simultaneously affect the dependent variable, namely the variable of fraud prevention in managing village funds.

The aims of this study are to analyze the effect of competence of human resources, internal control, use of technology and community participation on village fund accountability. The Kota Intan village community sees a lack of transparency from the village government, causing a sense of community apathy, that the authority for village development is the task of the village government. The population of this study consisted of village heads, village secretaries, BPD, section heads, heads of affairs, and heads of sub-villages and the criteria of research sample worked for at least 1 year with a minimum education of high school or equivalent. There was 83 respondents from 5 villages. The results of this study show that the competence of human resources had a positive but not significant effect on village fund accountability, there was a negative but not significant internal control effect on village fund accountability, there was a positive and significant influence on the use of technology on village fund accountability, and there was a positive but not significant effect community participation variable on accountability of village funds. The result of this study are expected to contribute to development of village fund accountability. While the urgency of this study relate information for the district government and the community so they know the principles of village fund accountability.   Keywords: Village Fund, human resource competency, internal control, community participation, accountability.  

Community service activities that have been carried out by STIEPARI Semarang in collaboration with the Bancak District Government, Semarang Regency with the target of village officials are in the form of lectures with visual media. With this form of activity, it is more about providing knowledge and information to participants. The success of this activity is measured by the enthusiasm of the participants during the training. In this activity a lot of interaction in question and answer from participants and presenters. Participants felt happy with this activity. This is because so far there has never been any activity from the academic community that has entered the Bancak District, Semarang Regency, so that participants gain understanding and knowledge about the preparation of village fund financial reports. The follow-up of this activity is that the participants want in the future there will be assistance activities in preparing village fund financial reports.