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Walandow, Stenly Kho
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Economics, Econometrics & Finance Social Sciences

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Analisis pengelolaan Alokasi Dana Desa (ADD) berdasarkan Peraturan Bupati Nomor 19 Tahun 2023 di Kampung Yakonde, Distrik Waibu, Kabupaten Jayapura Wally, Ghina Maurista; Sabijono, Harijanto; Walandow, Stenly Kho
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.310

Abstract

Management of village fund allocation is the obligation of parties to provide accountability, present, report, and disclose all activities and actions regarding fund allocated by the regency government for villages. This fund originates from the share of central and regional financial balance funds received by the regency or city to support all sectors in society. This research aims to analyze the management of village fund allocation (ADD) in Yakonde village, Waibu District, Jayapura Regency. The analytical method used is descriptive, and each data collected is analyzed to draw conclusions. The research is descriptive and qualitative. The results are clear: village fund allocation (ADD) management in Yakonde village, Waibu District, Jayapura Regency is being implemented in accordance with Regent Regulation No. 19 of 2023 concerning village financial management.
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 Harijanto Sabijono Jantje Tinangon Longdong, Regina Francina Pnielia Wally, Ghina Maurista