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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.

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.

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.

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.

This study aims to analyze the implementation of the Village Fund (Dana Desa/DD) Program in Tote Village, Bolangitang Barat Subdistrict, North Bolaang Mongondow Regency. The study focuses on the implementation of the Village Fund policy as viewed from several aspects, namely (a) organizational capacity, (b) information dissemination, (c) community support, and (d) the distribution of village potential This study employed a qualitative, descriptive research approach Data sources were obtained through in-depth interviews with village officials and community members, supported by observation and documentation The results showed that the implementation of the Village Fund Program in Tote Village has not been fully optimal This is indicated by the lunited organizational capacity of village apparatus, uneven dissemination of information to the community, and relatively low community participation and support in several Village Fund programs. In addition, the distribution of village potential in program implementation has not been entirely well-targeted. Nevertheless, the Village Fund Program has contributed positively to infrastructure development and the economic empowerinent of the village community. It can be concluded that improving the implementation of the Village Fund Program requires strengthening village officials capacity, enhancing transparency and information dissemination, and actively involving the community in the planning, implementation, and supervision of the program.

The lack of street lighting infrastructure on the connecting roads between hamlets in Tepansari Village hinders community mobility and increases security risks at night. This community service program aims to implement Solar Power Street Lighting (PJUTS) technology as a renewable energy solution while building infrastructure independence through community empowerment. The implementation method uses the Asset-Based Community Development (ABCD) approach which includes five stages: discovery, design, define, delivery, and destiny. The program involved a collaboration between 7 KPM students, 2 village officials, and 10 local residents. The results of the service show that two PJUTS units have been successfully installed at strategic points and are functioning optimally independently without the burden of village electricity costs. In addition to physical outputs, this activity succeeded in increasing the technical capacity of residents in preventive maintenance of solar panel and battery components through a learning-by-doing process. The immediate impact felt by the community is an increased sense of security and mobility comfort, which supports social-religious and economic activities at night. This program proves that the integration of appropriate technology and participatory empowerment is an effective strategy in realizing sustainable rural infrastructure independence in accordance with SDGs point 7 targets.

Citra Jalatarangga is a karawitan composition that is contextually inspired by the duality of freshwater and seawater springs found at Geger Beach. The duality embodied in this idea serves as the fundamental concept and is subsequently implemented in the formulation and structuring of Balinese karawitan performance techniques. This paper discusses the process of creating the work, the formal structure of the composition, and the aesthetic values contained within it. The karawitan composition Citra Jalatarangga employs three theoretical frameworks as analytical tools to describe the duality of the different water sources. Transformation theory is used to determine the form and structure of the composition, creativity theory serves as a reference in the creative process, and postmodern aesthetic theory functions as a guideline for applying aesthetic nuances to the work. The creative method used in the creation of Citra Jalatarangga is the Panca Sthiti Ngawi Sani method, which consists of five stages: the inspiration stage (ngawirasa), the exploration stage (ngawacak), the conception stage (ngarencana), the execution stage (ngawangun), and the production stage (ngebah). This work utilizes several instruments from the Gamelan Semara Dana as its expressive medium and is structured into three sections, each representing the duality of the water sources through different formulations and performance techniques. In addition, instrument arrangement, costume design, and lighting design also function as supporting aspects in the presentation of the work, which was staged at Wantilan Banjar Sawangan, Desa Adat Peminge.

Regarding the Utilization of Non-Fat Tempeh Powder as a Functional Food Based on Local Potential. The activity was conducted in Baturan Village, Colomadu District, Karanganyar Regency, involving 55 members of the PKK (Family Welfare Empowerment) cadre. The community service method employed a Community-Based Research (CBR) approach combined with Asset-Based Community Development (ABCD). The activities included participatory counseling, group discussions, and evaluation through pre-tests and post-tests. The results demonstrated an increase in knowledge, a shift in attitudes, and a growing awareness among the PKK cadre regarding the importance of functional food based on non-fat tempeh. Furthermore, the cadre emerged as peer educators with the potential to drive program sustainability at the community level. This community service proves that community-based counseling is effective in fostering initial social transformation towards healthier and more self-reliant food consumption patterns.

Village Fund management plays a crucial role in promoting local development and community empowerment. However, its implementation often encounters challenges related to limited community participation, insufficient transparency, and the varying effectiveness of government programs. This study aims to analyze the accountability of Village Fund management in Benteng Poco Village, Wae Ri’i District, Manggarai Regency, focusing on three dimensions: process accountability, program accountability, and financial accountability. Employing a descriptive qualitative approach with a case study design, data were collected through in-depth interviews, direct observation, and reviews of official village documents. The findings indicate that process accountability has been implemented adequately through village deliberations and the use of the Siskeudes administrative system, although community understanding and participation remain limited. Program accountability is carried out through regular evaluation meetings, yet the effectiveness of several programs is hampered by insufficient technical support and lack of sustainability. Financial accountability demonstrates a commitment to transparency, particularly through the publication of budget information, although the presentation of financial data remains difficult for some villagers to fully understand. This study highlights the need to enhance community involvement, simplify public financial information, and strengthen program support mechanisms to achieve transparent and accountable Village Fund governance.  

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 management of Corporate Social Responsibility (CSR) in the banking sector holds strategic importance in strengthening public trust, supporting sustainable development, and ensuring that the distribution of CSR funds aligns with principles of good governance. However, CSR implementation among Indonesian banks continues to face fundamental issues, including limited transparency, inconsistent reporting standards, and weak supervisory mechanisms. This study aims to analyze the synergy between the Financial Services Authority (OJK) and the banking industry in establishing transparent and accountable CSR fund management. Using a normative legal approach combined with institutional analysis, the findings reveal that although OJK has issued sustainable finance regulations such as POJK No. 51/POJK.03/2017, these regulations have not fully ensured the integrity and accountability of CSR distribution. Strengthening reporting standards, ensuring independent audits, and integrating a digital CSR reporting system are essential to enhance oversight. This study proposes a regulatory–institutional synergy model between OJK and the banking sector to build CSR governance that is transparent, participatory, and impact-oriented.  

The banking sector is a strategic pillar that supports national economic stability and relies heavily on public trust. To maintain this legitimacy, banks are required to implement Corporate Social Responsibility (CSR), which is not only a moral obligation but also a legal duty as regulated in several laws such as Law No. 40 of 2007 on Limited Liability Companies and Law No. 21 of 2011 on the Financial Services Authority (OJK). This study aims to analyze the responsibility of OJK in managing Corporate Social Responsibility (CSR) funds based on the principles of Good Governance and to examine the role of banking institutions in maintaining public trust through transparent and accountable Corporate Social Responsibility (CSR) practices. This research employs a normative juridical approach by reviewing relevant legislation, literature, and regulatory documents. The results show that OJK holds normative, institutional, and legal responsibilities in supervising Corporate Social Responsibility (CSR) implementation to ensure compliance with the principles of transparency, accountability, independence, responsibility, and fairness. Meanwhile, banking institutions play a crucial role in ensuring that Corporate Social Responsibility (CSR) becomes an integral part of their sustainability strategy rather than a mere administrative formality. The application of Good Corporate Governance (GCG) has a positive impact on increasing public trust, as transparency and accountability in Corporate Social Responsibility (CSR) management strengthen the social legitimacy of banking institutions. Therefore, synergy between OJK and the banking sector in enhancing Corporate Social Responsibility (CSR) governance is the key to achieving an ethical and sustainable financial system.

This study aims to describe the main factors causing children in Perumaan Village, East Alok District to drop out of school, as well as the efforts made to overcome this problem. A descriptive qualitative method was used. This research was conducted in Parumaan Village, East Alok District, from February 12 to February 28, 2025, because there are still children who drop out of school in Parumaan Village. The data sources in this study are primary and secondary data sources. Data was obtained through in-depth interviews, field observations, and documentation. After collection, the data was analyzed following these steps: Data Collection, Data Reduction, Data Presentation, Conclusion Drawing, and Verification.The results of the study show that the main causes of children dropping out of school can be divided into two factors, namely internal and external. Internal factors include lack of parental attention, economic conditions, and low interest in learning among children. Meanwhile, external factors include an unsupportive social environment, the influence of promiscuity, and low levels of parental education. These findings show that children tend to lose their educational direction when support from their families and surrounding environment is minimal. To address this issue, several efforts have been made, such as raising awareness about the importance of education by the village government, providing economic assistance such as scholarships and KIP (Indonesian Smart Card), and involving the community through mutual cooperation and mentoring. This study recommends strengthening collaboration between families, schools, the government, and the community to create a conducive and sustainable educational environment.

Village Community Institutions (LKD) play a strategic role in supporting village governance and the implementation of community-based development. However, various challenges remain for many LKDs, particularly in terms of institutional capacity, regulatory understanding, and collaboration among stakeholders. This community service activity aims to strengthen the capacity of the LKD of Pamboborang Village, Banggae Sub-District, Majene Regency, in supporting sustainable village development. The activity was conducted through interactive lectures focusing on improving understanding of institutional functions, strategic roles in planning and monitoring development, and the importance of synergy between the LKD, village government, and the community. Participants included LKD members, village officials, and local community representatives. The results showed an increase in participants’ understanding of the main duties and functions of LKDs, along with a growing collective awareness of the importance of local institutional roles in sustainable development. This activity serves as a tangible contribution to transforming village governance through institutional empowerment. In the future, follow-up actions such as continuous mentoring and practice-based training will be needed so that LKD institutional capacity can develop systematically and independently.

Village Community Institutions (LKD) play a strategic role in supporting village governance and the implementation of community-based development. However, various challenges remain for many LKDs, particularly in terms of institutional capacity, regulatory understanding, and collaboration among stakeholders. This community service activity aims to strengthen the capacity of the LKD of Pamboborang Village, Banggae Sub-District, Majene Regency, in supporting sustainable village development. The activity was conducted through interactive lectures focusing on improving understanding of institutional functions, strategic roles in planning and monitoring development, and the importance of synergy between the LKD, village government, and the community. Participants included LKD members, village officials, and local community representatives. The results showed an increase in participants’ understanding of the main duties and functions of LKDs, along with a growing collective awareness of the importance of local institutional roles in sustainable development. This activity serves as a tangible contribution to transforming village governance through institutional empowerment. In the future, follow-up actions such as continuous mentoring and practice-based training will be needed so that LKD institutional capacity can develop systematically and independently.

This study aims to analyze the effect of accountability, transparency, community participation, and village apparatus competence on the effectiveness of village fund management in Sidodadi Village, Masaran District, Sragen Regency. This research employed a quantitative approach using questionnaires as the data collection instrument. The population in this study consisted of the residents of Sidodadi Village, with a total sample of 85 respondents determined through a sampling method. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that accountability, transparency, community participation, and village apparatus competence have a positive and significant effect on the effectiveness of village fund management. Simultaneously, the four independent variables contribute 64% to the effectiveness of village fund management, while the remaining percentage is influenced by other factors not included in this study

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.

Community Service Program (KKN) is one of the forms of community service carried out by university students. The purpose of KKN activities is to apply the knowledge and skills possessed by students in helping to solve problems faced by the community in the KKN area. Simpang Rimba Village, located in Simpang Rimba District, is one of the locations where KKN is implemented by students. The focus of KKN activities in Simpang Rimba Village is on four main aspects: Legal Empowerment, Economic Empowerment, Food Security, and Creative Economy. The method used in this research is observation and field study, conducted directly on site, and categorized as descriptive qualitative research. The results of the KKN implementation in Simpang Rimba Village show that the programs carried out can improve the knowledge and skills of the local community. Furthermore, KKN activities can also foster leadership, independence, and student awareness of the issues faced by the community.