<![CDATA[Establishing accountable, transparent, professional, effective, and efficient pekon (village) governance that is free from corruption, collusion, and nepotism is essential to achieving good governance. However, the implementation of these principles continues to face challenges at the local government level. This study aims to analyze the performance of the Penantian Pekon Government in implementing Article 9(f) of Tanggamus Regent Regulation No. 11 of 2016 and to examine its implementation from the perspective of Siyasah Tanfidziyah. This study employs an empirical legal research design with a qualitative approach. Data were collected through interviews, observations, and document analysis and subsequently examined using descriptive qualitative analysis. The findings reveal that the regulation has been implemented at the administrative level, particularly in relation to accountability, public service delivery, and development programs. Nevertheless, its implementation remains suboptimal in terms of transparency, public accountability, service consistency, and program sustainability. From the perspective of Siyasah Tanfidziyah, fulfilling public trust, upholding justice, and promoting the common good requires more than formal compliance; these principles must be substantively reflected in responsible governance practices that prioritize community welfare.]]>
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