Scripta Economica: Journal of Economics, Management, and Accounting
Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting

Implementasi Good Governance dalam Mendorong Pencapaian SDGs melalui Pemanfaatan Dana Desa: Studi Kasus Desa Janti, Waru, Sidoarjo

Della Erdiana (Unknown)
Muhammad Taufiq Hidayat (Unknown)



Article Info

Publish Date
17 Jan 2026

Abstract

This study examines the implementation of good governance in encouraging the achievement of Sustainable Development Goals (SDGs) through Village Fund utilization in Janti Village, Waru District, Sidoarjo Regency. A descriptive qualitative approach was employed, using in-depth interviews, direct observation, and document analysis of RPJMDes, RKPDes, APBDes, and accountability reports. The findings indicate that village fund management has complied with regulatory procedures and applied core principles of good governance, particularly transparency, accountability, and community participation. These practices have contributed to the achievement of several SDGs indicators, including poverty reduction, improved public health, quality education, gender equality, economic growth, infrastructure development, environmental resilience, and institutional strengthening at the village level. However, the overall achievement of SDGs Village remains suboptimal due to limited human resource capacity, insufficient technical understanding of SDGs indicators, and budgetary constraints. This study concludes that while good governance provides a strong institutional foundation, the effectiveness of SDGs achievement depends on the availability of competent human resources, adequate funding, and strategic prioritization aligned with SDGs indicators. Strengthening village capacity and targeted policy support are therefore essential to ensure sustainable and inclusive rural development.

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Journal Info

Abbrev

scripta-economica

Publisher

Subject

Economics, Econometrics & Finance

Description

Scripta Economica: Jurnal Ekonomi, Manajemen, dan Akuntansi adalah jurnal ilmiah yang menerbitkan artikel penelitian, studi empiris, dan tinjauan teoretis di bidang ekonomi, manajemen, dan akuntansi. Jurnal ini bertujuan untuk menjadi platform akademis bagi para peneliti, dosen, mahasiswa, dan ...