JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Vol. 12 No. 2 (2026): April 2026

Peran Dana Desa Dalam Pembangunan Infrastruktur di Desa Bulusari

Naya Putri Syafira (Universitas Islam Negeri Sayyid Ali Rahmatullah)
Bintis Ti’anatud Diniati (Universitas Islam Negeri Sayyid Ali Rahmatullah)
Eliana Rahmadewi (Universitas Islam Negeri Sayyid Ali Rahmatullah)
Riska Fibrianti (Universitas Islam Negeri Sayyid Ali Rahmatullah)
Yunita Dian Anggraini (Universitas Islam Negeri Sayyid Ali Rahmatullah)



Article Info

Publish Date
01 Apr 2026

Abstract

This study examines the governance of Village Funds in Bulusari Village and the influence of national policy changes on local development practices. The findings show that the village consistently follows government procedures despite shifting priorities between presidential administrations. Community participation remains central through hamlet and village meetings that gather local needs. Most proposals focus on infrastructure development and essential social services. A major problem identified is the lack of drainage affecting fish-farming households. Although drainage is repeatedly prioritized, its implementation remains limited due to national food-security policies. Transparency is maintained through documentation, information boards, and the use of the Siskeudes financial system. Regular supervision from district authorities strengthens accountability. However, limited administrative and digital skills among village officials hinder optimal reporting. Strengthening human resources and aligning local needs with national priorities are crucial for improving Village Fund management.

Copyrights © 2026






Journal Info

Abbrev

jemsi

Publisher

Subject

Economics, Econometrics & Finance

Description

JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) is an electronic independent international scientific and academic journal that aims to publish scholars’ original and high-quality manuscripts and reports in all fields of business. JEMSI adheres to an open access policy to accelerate the ...