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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI JURNAL LPPM BIDANG EKOSOSBUDKUM Riset Akuntansi dan Portofolio Investasi
Jantje Tinangon
Universitas Sam Ratulangi, Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Riset Akuntansi dan Portofolio Investasi

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Pengelolaan keuangan desa pada Desa Sea Kecamatan Pineleng Kabupaten Minahasa Longdong, Regina Francina Pnielia; Tinangon, Jantje; Walandow, Stenly Kho
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.373

Abstract

Village financial management is a crucial instrument for ensuring accountability, transparency, and efficiency in rural development. Since the enactment of Law No. 6 of 2014 concerning Villages, local governments have been granted broader authority in managing funds, including the Village Fund Allocation (ADD). However, challenges related to community participation, administrative discipline, and reporting timeliness remain. This study aims to analyze the financial management of Sea Village, Pineleng District, Minahasa Regency, based on the Ministry of Home Affairs Regulation No. 20 of 2018. Using a qualitative case study approach, data were collected through interviews with village officials, documentation of financial reports, and direct observation. The analysis followed Miles and Huberman’s (1994) interactive model, covering data reduction, display, and conclusion verification. The findings indicate that while the financial management process in Sea Village generally follows the required stages—planning, implementation, administration, reporting, and accountability—several weaknesses persist. These include limited community involvement in planning, delays in fund disbursement, inaccurate financial records, late submission of reports, and weak internal oversight. The study highlights the importance of strengthening human resource capacity, enhancing digital-based financial systems, and promoting citizen participation to realize good governance principles in village financial management.
Co-Authors Abast, Sikfrit Herold Marines Abdul, Yusrin Alamri, Fitria Alexander, Jimmy Astria Nur Jannah Dien Ayu Try Setiyoningrum Dodopo, Yoki Frasawi, Jusuf Habel Grace B. Nangoi Grace Nangoi Gubali, Martikawati Halim, Evelyna Muliadi Heince R.N Wokas Heince Wokas Inggriani Elim Jeasika Amelia Tamboto, Jeasika Amelia Jenny Morasa Jessy D. L. Warongan, Jessy D. L. Jullie J Sondakh Kaumpungan, Stephani C. Kezia Rafika Lumanaw, Kezia Rafika Lembong, Erriana Fransiska lengkong, Fetty Linda Lambey, Linda Longdong, Regina Francina Pnielia Mandagi, Filicia Margaretha Ayu Meily Y.B Kalalo, Meily Y.B Nefriani Ester Sandag Nikijuluw, Misye Noe, Nurjana Novelya Suoth, Novelya Okto Fiandry Makaluas, Okto Fiandry Pancisto Patik, Pancisto Rosalie, Eugenia Rudy Pusung Rumende, Hendro J. Rundengan, Priscilia Joanna Sandi Hasudungan Pasaribu, Sandi Hasudungan Seiby Lowing Sherly Pinatik Sintia Febriani Lumintang, Sintia Febriani Sintje Rondonuwu, Sintje Socrates Lalombombuida Sonny Pangerapan, Sonny Soputan, Rocky Stanley Kho Walandouw Stanley Walandouw Syalomita Sela, Syalomita Tumbel, Gilbert Ayub Tumbol, Olivia A. Veronika, Angelia Victorina Z. Tirayoh Walandow, Stenly Kho Wongso, Felix Daniel Wuwungan, Gabriela Thalia Yefie Ignasia Worung, Yefie Ignasia