Analysis of The Implementation of Good Village Governance Principles in Optimizing Village Fund Allocation Management in Tanjungtani Village
DOI:
https://doi.org/10.38035/dijefa.v6i5.5197Keywords:
Good Village Governance, Village Funds, Participation, Transparency, Accountability, Village Fund ManagementAbstract
A substantial Village Fund Allocation (ADD) can certainly support a village's progress in village development and governance. The village financial management crisis remains an unresolved issue in Indonesia. Frequently encountered issues in village financial management include effectiveness, efficiency, prioritization, leakage and irregularities, and low professionalism. This study employed a qualitative descriptive method. Data sources included primary and secondary sources, with interviews and documentation as data collection techniques. The results indicate that the implementation of Good Village Governance principles in Tanjungtani Village has been quite successful, particularly in aspects of participation in planning and implementation information, transparency through public media, and accountability through open reporting. However, community involvement in evaluation remains limited. This study recommends increasing community participation in the evaluation stage and improving the information system to improve the quality of village fund governance.
References
Asri, N. (2022) ‘Good Governance dalam Pengelolaan Dana Desa di Desa Gantarang, Kabupaten Jeneponto’. Universitas Hasanuddin.
Asrulla, A. et al. (2023) ‘Populasi dan sampling (kuantitatif), serta pemilihan informan kunci (kualitatif) dalam pendekatan praktis’, Jurnal Pendidikan Tambusai, 7(3), pp. 26320–26332.
Bawole, V.A. and Mewengkang, R.C. (2023) ‘Analisis perlakuan akuntansi atas barang gadai emas yang tidak ditebus atau terlambat ditebus pada PT. Pegadaian cabang Manado Utara’, Management and Accounting Reseach, 2(2), pp. 39–48.
Fadilla, A.R. and Wulandari, P.A. (2023) ‘Literature review analisis data kualitatif: tahap pengumpulan data’, Mitita Jurnal Penelitian, 1(3), pp. 34–46.
Fadli, M. (2024) ‘Metode Penelitian Kombinasi’, Metode Penelitian Kombinasi (Mixed Method), 44.
Gani, A.G., Dewi, P.F. and Sugiharto, A. (2023) ‘Sistem Informasi Point of Sale Berbasis Web Pada Dapur Caringin Tilu Bandung’, JSI (Jurnal sistem Informasi) Universitas Suryadarma, 10(2), pp. 11–22.
Indraswari, N.E. and Rahayu, Y. (2021) ‘Pengaruh kompetensi pemerintah desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana desa’, Jurnal Ilmu Dan Riset Akuntansi (JIRA), 10(4).
Istiqomah, D.F. et al. (2024) ‘ANALISIS PERENCANAAN PENGELOLAAN KEUANGAN DESA (Studi Pada Desa Karangrejo Kecamatan Gumukmas Kabupaten Jember)’, JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 1(4), pp. 140–147.
Lestari, D. (2024) ‘Analisis Prinsip Good Village Governance Terhadap Pngelolaan Dana Desa Pada Desa Margo Dadi, Kecamatan Tumijajar’. IAIN Metro.
Martondi, M. (2022) ‘Optimalisasi manajemen dana desa dalam meningkatkan kesejahteraan masyarakat perspektif ekonomi islam (studi kasus Jorong Situak Kecamatan Lembah Melintang)’. IAIN Padangsidimpuan.
Matin, H.N.A. et al. (2024) ‘Penguatan Etika Publik Berdasarkan Prinsip-Prinsip Civic Governance dalam Kebijakan Pendidikan di Kabupaten Garut’, Jurnal Moral Kemasyarakatan, 9(2), pp. 409–421.
Medina, R. and Alya, H. (2025) ‘PERAN AKUNTANSI DALAM PENGELOLAAN DANA BANTUAN DAN KEGIATAN FRAKSI DI DPRD JAWA BARAT’, Jurnal Digitalisasi Akuntansi, 2(2), p. 7.
PASANG, K. (2022) ‘ANALISIS PENERAPAN GOOD GOVERNANCE TERHADAP KINERJA PENGELOLAAN DANA DESA DI LEMBANG LEA, KECAMATAN MAKALE, KABUPATEN TANA TORAJA’. UNIVERSITAS BOSOWA.
Pasaribu, C.P. (2022) ‘Penerapan Prinsip-Prinsip Good Governance Dalam Pengelolaan Dana Desa Di Desa Kasang Lopak Alai Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi’. UNIVERSITAS JAMBI.
Putu, A.I., Kadek, E.P.I. and Komang, A.D.Y.I. (2024) ‘Pengembangan Ensiklopedia Kesenian Buleleng Sebagai Media Pewarisan Seni Berbasis Website’, Cultoure: Jurnal Ilmiah Pariwisata Budaya Hindu, 5(1), pp. 94–107.
Qotrun Nada, W. (2022) ‘Analisis Penerapan Prinsip-Prinsip Good Village Governance terhadap Alokasi Pengelolaan Dana Desa’.
Saputri, N. (2024) ‘Pemberdayaan Ekonomi Masyarakat Melalui Implementasi Anggaran Dana Desa Menurut Perspektif Ekonomi Islam (Studi Kasus Di Samadua Aceh Selatan)’. UIN Ar-Raniry Banda Aceh.
Suaib, M.S. (2023) Pembangunan dan Pemberdayaan Masyarakat. Penerbit Adab.
Supawanhar, S., Marsidi, M. and Khumairah, T. (2023) ‘PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP KUALITAS PELAYANAN PUBLIK DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL’, Journal of Governance and Public Administration, 1(1), pp. 1–18.
Teguh, F. (2024) Tata Kelola Destinasi: Membangun Ekosistem Pariwisata. UGM PRESS.
Tulak, A.E. (2022) ‘Penerapan Prinsip Good Governance Dalam Pelayanan Publik Pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu (Dpm-Ptsp) Kota Makassar’. UNIVERSITAS BOSOWA.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Satya Putri Mardiana, Sri Kalimah, Beby Hilda Agustin
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
