Analisis Implementasi Pengelolaan Dana Desa Berdasarkan Prinsip Good Governance - Ria Kartika Putri; Aritaningsih, Devika; Anggraeni, Aurea Jessica; Irawan, Maheswara Viserto Ciradya; Mukhlis, Mukhlis (Jurnal Ekonomi Kreatif Indonesia, 2026)
ABSTRAK Penelitian ini bertujuan menganalisis implementasi pengelolaan Dana Desa berdasarkan prinsip good governance di Kalurahan Purwobinangun, Kabupaten Sleman, Daerah Istimewa Yogyakarta, yang dilatarbelakangi oleh ketidaksesuaian antara perencanaan dan realisasi beberapa program Dana Desa dalam pengelolaan keuangan desa. Pengelolaan Dana Desa menuntut penerapan transparansi, akuntabilitas, partisipasi, dan responsivitas dalam tata kelola keuangan desa. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui wawancara dan dokumentasi dokumen perencanaan serta pelaporan keuangan desa. Analisis dilakukan dengan membandingkan kesesuaian antara regulasi (das sollen) dan praktik di lapangan (das sein). Hasil penelitian menunjukkan pengelolaan Dana Desa mencerminkan prinsip good governance. Namun, beberapa program seperti pembangunan infrastruktur desa, kegiatan pemberdayaan masyarakat, dan pembinaan kemasyarakatan masih menunjukkan ketidakseimbangan realisasi anggaran ABSTRACT This study aims to analyze the implementation of Village Fund management based on good governance principles in Kalurahan Purwobinangun, Sleman Regency, Special Region of Yogyakarta, which is motivated by the mismatch between the planning and realization of several Village Fund programs in village financial management. Village Fund management requires the implementation of transparency, accountability, participation, and responsiveness in village financial governance. This study uses a descriptive qualitative approach through interviews and documentation of village planning and financial reporting documents. The analysis is conducted by comparing the conformity between regulations (das sollen) and practices in the field (das sein). The results show that Village Fund management reflects the principles of good governance. However, several programs such as village infrastructure development, community empowerment activities, and community development programs still show an imbalance in budget realization