Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Vol. 10 No. 2 (2026): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)

Analysis of Village Fund Management Accountability: Analisis Akuntabilitas Pengelolaan Dana Desa

Anastasya, Nita (Unknown)
Anggraini, Dwi (Unknown)
Hasan, Khojanah (Unknown)



Article Info

Publish Date
03 May 2026

Abstract

Village financial management is inseparable from the principle of accountability. Accountable village financial management is a system that can be accounted for, from the planning stage, implementation, administration, to village financial reporting. Village fund management is expected to encourage equitable development and provide real benefits to the community. To realize effective village fund management, competent government officials are needed and supported by adequate facilities, so that implementation can run in a directed manner and in accordance with the principles of good governance. This study discusses the accountability of fund management in Wonorejo Village, Lawang District, Malang Regency, East Java. The method used is qualitative descriptive analysis. Data analysis is carried out through data reduction, data presentation, and drawing conclusions. The results of the study indicate that accountability in village fund management in Wonorejo Village has been implemented well. Village finances are managed based on the principles of transparency, accountability, and participation, and are carried out in an orderly and disciplined budget. The principle of accountability can be seen through the reporting prepared for each fiscal year and the existence of village deliberations involving all components of the community. As a follow-up, it is recommended to use online systems and application-based financial management to improve accountability and transparency of reports.

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Journal Info

Abbrev

jatiemas

Publisher

Subject

Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Engineering Public Health Social Sciences

Description

Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) is a scientific journal published by the Perkumpulan Dosen Indonesia Semesta (DIS), East Java Regional Board, with E-ISSN 2550-0821. The journal is published quarterly, in March, June, September, and December. Jati Emas aims to serve as a ...