Patria Artha Journal of Accounting Dan Financial Reporting
Vol 9, No 2 (2025): Journal of Accounting& Financial Reporting

EFEKTIVITAS PENGELOLAAN DANA DESA DALAM PEMBANGUNAN INFRASTRUKTUR LINGKUNGAN DI DESA BINUANG

Renaldi, Renaldi (Unknown)
Diana, Fina (Unknown)
Asirah, Andi (Unknown)



Article Info

Publish Date
24 Nov 2025

Abstract

This research aims to analyze the effectiveness of Village Fund management in the development of environmental infrastructure in Binuang Village, Libureng District, Bone Regency. The research focus includes transparency, participation and accountability as the main principles of good village financial governance. The approach used is descriptive qualitative through observation, interviews and documentation. Data was obtained from primary sources such as the village head, village secretary and village treasurer, as well as secondary sources in the form of village financial reports for 2020–2022. The research results show that the management of village funds in the construction of facilities and infrastructure in Binuang Village, Libureng District, Bone Regency, can be concluded that development funds are managed well, transparently, accountably and participatively. However, there are disparities in environmental infrastructure development. In 2020, development will only focus on Binuang Hamlet and the construction of drilled wells in Kau-Kaue Hamlet. In 2021, development will be more evenly distributed, but in 2022, development will again be concentrated in Binuang, Lacumpe and Paddusa hamlets. This reflects the management priorities of the village government.

Copyrights © 2025






Journal Info

Abbrev

jafr

Publisher

Subject

Economics, Econometrics & Finance

Description

Patria Artha Journal of Accounting & Financial Reporting is a peer-reviewed journal published by Department of Accounting, Faculty of Economic, Patria Artha University, twice a year in April and October. The aims of this journal is to provide a venue for academicians, researchers and practitioners ...