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All Journal Jurnal Pengelolaan Sumberdaya Alam dan Lingkungan (Journal of Natural Resources and Environmental Management) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat The International Journal of Business Review (The Jobs Review) Intervensi Komunitas: Jurnal Pengabdian Masyarakat Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) PEKAT : Jurnal Pengabdian Kepada Masyarakat Melati: Jurnal Media Komunikasi Ilmu Ekonomi Kajian Administrasi Publik dan ilmu Komunikasi
Isnan Hari Mardika
Institut Teknologi Dan Bisnis Ahmad Dahlan Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Peningkatan Kapasitas Aparatur Desa dalam Pengelolaan Dana Desa: Studi di Desa Gampong Baro KB Aceh Barat Herman Rahayu Meulaboh; Isnan Hari Mardika; Iwan Rianto Setiadi
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14246

Abstract

Village development plays a crucial role in achieving the welfare of the Indonesian people, with Village Funds serving as a key instrument to improve public services, empower communities, and support infrastructure development. The effectiveness of Village Fund utilization largely depends on the accountability of its management. In Gampong Baro KB Village, Woyla Timur District, West Aceh Regency, the preparation of annual financial plans (RKPDes and APBDes) often faces delays due to the limited capacity of village apparatus. Village officials have difficulties understanding the financial management system, including planning, administration, bookkeeping, and reporting, which results in delays in monthly administrative procedures.This study aims to enhance the capacity of village apparatus in managing Village Funds transparently and accountably through capacity-building training. The expected outcomes include improved efficiency, better compliance with administrative requirements, and higher quality in Village Fund management. The research uses a qualitative descriptive method with an action-oriented or capacity-building approach, focusing on strengthening the abilities of village officials to manage funds more transparently and accountably. Village Fund planning and budgeting are carried out through Village Meetings and Village Development Planning Meetings (Musrenbang), formalized in the Village Government Work Plan (RKPDes), and allocated in the Village Budget (APBDes). Reporting and accountability are implemented transparently using the Village Financial System, ensuring proper fund management and compliance with regulations.
Co-Authors Alhabshi, Syed Musa Amrizal Amrizal Astuti, Tri Budi Elliya Sestri fathurrahman, aldi Gusneli Gusneli Gusneli Gusneli Gusneli Herman Rahayu Meulaboh Husnayetti, Husnayetti Iwan Rianto Setiadi Junarti Junarti Junarti Kardian, Kardian M Koesmawan Masriani Novida, Irma Nur Aini Pitri Yandri Saiful Anwar Silvia Dewi, Berliana Suryani, Siti Irma Tito Siswanto, Tito Tri Budi Astuti Tubagus Ismail Uki Masduki, Uki Yudi Arsa Yudiman, Atika Tri