Jurnal Mahasiswa Manajemen, Bisnis, Enterpreneurship
Vol. 5 No. 1 (2026)

THE ROLE OF THE VILLAGE CONSULTATIVE BODY IN VILLAGE FUND ACCOUNTABILITY AND DEVELOPMENT OVERSIGHT: A CASE STUDY OF KAYUARA SAKTI VILLAGE, MUARA ENIM REGENCY

Ully Khairunnisa (ITB Ahmad Dahlan Jakarta)
Isnan Hari Mardika (ITB Ahmad Dahlan Jakarta)



Article Info

Publish Date
30 Jun 2026

Abstract

This study examines the role of the Village Consultative Body (BPD) in supervising village development and maintaining the accountability of Village Funds in Kayuara Sakti Village, Gunung Megang Sub-district, Muara Enim Regency. The research responds to the continuing gap between the legal authority assigned to the BPD and its actual supervisory capacity, particularly in villages with geographical constraints that have received limited scholarly attention. A qualitative approach with a descriptive phenomenological design was employed. Data were collected through in-depth interviews with six key informants, field observations, and document analysis. The findings indicate that the BPD performs its supervisory role throughout the planning, implementation, and accountability stages of Village Fund management. Community aspirations are mainly collected through village deliberation meetings, field visits, and direct communication with residents. Nevertheless, participation from youth groups and residents living in remote areas remains relatively limited. The study also reveals that the effectiveness of supervision is constrained by insufficient technical competence, limited access to financial information, geographical barriers, and the lack of continuous institutional support. Despite these challenges, the presence of the BPD contributes positively to improving transparency, accountability, and communication between the village government and the community. This study extends previous research by demonstrating that geographical characteristics and institutional capacity jointly influence the effectiveness of village-level supervision. The findings highlight the importance of strengthening BPD capacity through regular technical training, improved access to information, and sustainable collaboration with local governments to enhance accountability in Village Fund management.

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Journal Info

Abbrev

jimbien

Publisher

Subject

Economics, Econometrics & Finance

Description

JIMBIEN (Journal Management Bisnis Entrepeneurship) is managed by the students of Faculty of Economics. This journal is published twice a year which is on June and November. Jimbien is a management journal that publishes student scientific works in the fields of management and ...