Jurnal Administrasi Pemerintahan Desa
Vol. 7 No. 1 (2026): Maret

Akuntabilitas Pengelolaan Dana Desa dan Dinamika Tata Kelola Lokal: Perspektif Good Governance di Kabupaten OKU Timur

Dafa, Pasha (Unknown)



Article Info

Publish Date
04 Mar 2026

Abstract

This study examines the accountability of Village Fund management and local governance dynamics in Kabupaten OKU Timur, South Sumatra, from a good governance perspective. Using a qualitative approach, data were collected through in-depth interviews, document analysis, and field observations in selected villages. The findings indicate a gap between procedural compliance and substantive accountability. Although administrative reporting and financial documentation largely meet regulatory requirements, transparency remains largely formalistic and community participation is mostly limited to consultative processes. Local power relations, elite dominance, and differences in institutional capacity influence decision-making and resource allocation. Consequently, accountability practices tend to focus on administrative compliance rather than fostering genuinely participatory and socially accountable governance.

Copyrights © 2026






Journal Info

Abbrev

villages

Publisher

Subject

Social Sciences

Description

The scopes of the journal include Village government/ governance, Affairs of population, Affairs of finance, Affairs of development and, Other administration, Village Consultative Body (BPD), institution traditional and, Village Enterprise ...