Jurnal Kendali Akuntansi
Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi

Analisis Pemanfaatan pada Bidang Pelaksanaan Pembangunan dalam Mendukung SDGs Desa di Desa Bojongkulur

Muhammad Egi Pratama Haedy (Unknown)
Rida Prihatni (Unknown)
Etty Gurendrawati (Unknown)



Article Info

Publish Date
20 Jul 2026

Abstract

This study examines the utilisation of Village Funds in the Village Development Implementation Sector to support the achievement of the Village Sustainable Development Goals (Village SDGs) in Bojongkulur Village. The analysis focuses on the alignment between development planning, programme implementation, and the contribution of Village Fund utilisation to achieving the Village SDGs. A qualitative case study approach was employed. Data were generated through in-depth interviews and document analysis involving the Village Head, Head of Finance Affairs, Development Implementation Officer, and community representatives selected using purposive sampling based on their involvement in and understanding of Village Fund management. The collected data were analysed using the Miles and Huberman interactive analysis model. The findings indicate that Village Funds have been utilised in accordance with development planning documents and prevailing regulations, with infrastructure development remaining the primary priority. Although several adjustments were required due to policy changes and local conditions, most development activities were implemented as planned. The utilisation of Village Funds has contributed to improving infrastructure quality, expanding access to public services, and enhancing community welfare, thereby supporting the achievement of the Village SDGs. Nevertheless, Village Fund allocation continues to be concentrated on physical infrastructure, highlighting the need to strengthen social, economic, and environmental development to achieve more balanced and sustainable rural development.

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Journal Info

Abbrev

jka-widyakarya

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Kendali Akuntansi, adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh International Forum of Researchers and Lecturers. Jurnal ini menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai bidang Ilmu Ekonomi dan Akuntansi, sebagai media bagi ...