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All Journal Jurnal Iso International Journal of Economics, Accounting, and Management
I Gusti Made Darma
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences

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Management Of Village Fund Allocation From The Perspective Of Good Governance (A Study on Equitable Development in Nusa Agung Village, Belitang III District, Ogan Komering Ulu Timur Regency) I Gusti Made Darma; Rindy Putri Hapsari; Catarina Hariyani; Adie Nurjana Resma
Jurnal ISO: Jurnal Ilmu Sosial, Politik dan Humaniora Vol. 4 No. 2 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/iso.v4i2.2043

Abstract

This research focuses on the Management of Village Fund Allocation (ADD) from the Perspective of Good Governance (A Study on Equitable Development in Nusa Agung Village, Belitang III District, Ogan Komering Ulu Timur Regency) and the factors influencing the management of Village Fund Allocation (ADD) from the same perspective. The research employs a qualitative method. Based on the findings and data analysis conducted by the researcher, the management of Village Fund Allocation (ADD) from the perspective of Good Governance (A Study on Equitable Development in Nusa Agung Village, Belitang III District, Ogan Komering Ulu Timur Regency) has been implemented fairly well. This is evident from the implementation process, which aligns with the principles of Good Governance, such as community participation in various village programs. The transparency provided is also quite good and effective, such as disseminating extensive information about the village budget through publicly displayed budget boards. The accountability to the community is fairly adequate, although not yet fully optimal, as there are still limitations in access to information regarding the expenditure of the budget.
Systematic Literature Review (SLR): Transparency And Accountability In Village Financial Management Desak Nyoman Lia Lestari; I Gusti Made Darma
International Journal of Economics Accounting and Management Vol. 1 No. 5 (2025): IJEAM - January 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i5.938

Abstract

Village financial management plays a crucial role in supporting sustainable development and enhancing community welfare. With the enactment of Law No. 6 of 2014, villages in Indonesia have been granted autonomy to manage their finances, including the allocation and utilization of Village Funds. However, the primary challenges remain the lack of transparency and accountability, which often result in budget mismanagement and diminished public trust. This study adopts a systematic literature review (SLR) methodology, analyzing seven relevant studies on transparency, accountability, and village financial management. The findings reveal that transparency in disclosing information regarding the allocation and expenditure of village funds fosters greater community participation and enhances public trust. Furthermore, accountability—defined as adherence to legal regulations and compliance with government accounting standards—emerges as a critical factor in maintaining legitimacy and sustaining public confidence. The integration of technology, such as the Village Financial Information System (Sistem Keuangan Desa or Siskeudes), significantly bolsters both transparency and accountability by streamlining financial processes and enabling real-time monitoring. Additionally, effective village financial management necessitates a synergistic approach, combining the technical precision of accounting practices with the participatory and inclusive nature of public administration. Community involvement is identified as a cornerstone of this system, ensuring a responsive and sustainable framework for financial oversight and governance. This research underscores the importance of aligning technical and social dimensions in village financial management to achieve governance that is both effective and sustainable
Co-Authors Adie Nurjana Resma Catarina Hariyani Desak Nyoman Lia Lestari Rindy Putri Hapsari