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All Journal IRDH International Journal of Social Sciences & Humanities (IRDH IJSCH)
Polina Tasya
Accounting, Faculty of Economics, University of Tribhuwana Tunggadewi, Malang, Indonesia
Humanities Social Sciences

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Realizing Accountable and Transparent Village Governance: A Study of APBDes Management in Donowarih Village, Karangploso District, Malang Regency Polina Tasya; Willy Tri Hardianto; Hendrik Suhendri
IRDH International Journal of Social Sciences & Humanities Vol. 3 No. 3 (2026): October
Publisher : International Research and Development for Human Beings (IRDH)

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Abstract

This study aims to analyze the implementation of the principles of accountability and transparency in the management of the Village Budget (APBDes) in Donowarih Village, Karangploso District, Malang Regency, as well as to examine the role of stakeholders in supporting good village governance. The study uses a qualitative approach with a case study design through interviews, observations, and documentation of nine informants selected using purposive sampling. Data analysis was conducted using the Miles and Huberman model. The results of the study indicate that accountability in the management of the Village Budget has been implemented through the use of the Siskeudes application, a tiered reporting system, and complete transaction documents. Transparency is carried out through the publication of Village Budget infographics, open village meetings, and village activity information boards. However, there are still obstacles such as delays in the preparation of financial reports (SPJ), limited administrative capacity, and suboptimal utilization of digital technology for information transparency. In addition, the cooperation between the village government, BPD, sub-district government, and the community has been running quite well, although it still needs to be strengthened, especially in supervision and community participation. This study concludes that the management of the Village Budget (APBDes) in Donowarih Village has generally applied the principles of accountability and transparency fairly well, but there is still a need to improve human resource capacity, information digitization, and strengthen community supervision to achieve more optimal village governance.
Co-Authors Hendrik Suhendri Willy Tri Hardianto