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Aprilianda Alfa Aditya Juan Koroh
Universitas Cenderawasih

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Analisis Pengelolaan Keuangan Dana Desa Dalam Menunjang Pembangunan Kampung Tahima Soroma Distrik Jayapura Selatan Kota Jayapura Papua Aprilianda Alfa Aditya Juan Koroh; Syaikul Falah; Annisa Mudassir
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 20 No 2 (2025): November
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/jaked.v20i2.5610

Abstract

This study aims to analyze the financial management of Village Funds to support physical and non-physical development in Tahima Soroma Village, South Jayapura District, Jayapura City, Papua. The method used was a descriptive qualitative approach with in-depth interviews, observation, and documentation studies. Data were analyzed using NVivo 12 software. The results indicate that Village Fund management has been implemented in accordance with Home Affairs Ministerial Regulation No. 20 of 2018, but there are still obstacles related to community participation and the capacity of village officials. In conclusion, the effectiveness of fund management is largely determined by transparency, accountability, and active community participation. This implies the need for training for village officials and the application of information technology in financial management.