GOOD GOVERNANCEIN VILLAGE FINANCIAL MANAGEMENT (STUDY OF ANGKAES VILLAGE, WELIMAN DISTRICT, MALAKA REGENCY, EAST NUSA TENGGARA)

Authors

Maria Akripina Mau , Marisa S. B. Seran , Surya Yudha Regif , Andre Pattipeilohy , Yohannes Imanuel Naif , Dimas Agustian , Fransin Kontu , Eunike S. Pelleng , Faisal Fadilla Noorikhsan

DOI:

10.5281/zenodo.18515055

Published:

2025-12-23

Downloads

Abstract

This study aims to determine the application of Good Governance principles in village financial management, especially in Angkaes Village, Weliman District, Malaka Regency. The problem underlying this study is the obstacles still found in village financial management, such as limited transparency, community participation, and accountability of village officials in every stage of management. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, and documentation. Research informants were determined purposively involving village officials, the Village Consultative Body (BPD), and the local community. The results of the study indicate that the application of Good Governance principles in village financial management in Angkaes Village is not yet fully optimal. Transparency has begun to be implemented through the APBDes information board and village deliberations, but has not been implemented consistently. Community participation in planning and supervision is still low due to a lack of socialization. The accountability of village officials also still faces obstacles related to accountability reports that are not fully in accordance with the provisions. Thus, this study concludes that although the principles of Good Governance have become a guideline in village financial management, the practice still needs to be improved through strengthening the capacity of village officials, increasing community involvement, and enforcing a more transparent and accountable monitoring system.

Keywords:

Good Governance Village Financial Management Transparency Participation Accountability

References

Adolph, L. O. (2016). Pemerintahan Desa dan Pemberdayaan Masyarakat. Pustaka Pelajar.

Adolph, R. (2016). Analisis Persepsi Masyarakat Dalam Pelayanan Publik, 5(11), 1–23.

Ashari. (2016). Metodologi Penelitian Kualitatif: Konsep dan Aplikasi dalam Penelitian Ilmu Sosial. Pustaka Pelajar.

Bank, W. (1992). Governance and Development. The World Bank.

Barniat, Z. (2018). Otonomi desa: Konsep teoritis dan legal. Jurnal analisis sosial politik, 2(2), 25-40.

Creswell, J. W. (2009). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches (3rd ed.). SAGE Publications.

Darma, R., Bawono, I. R., & kawan-kawan. (2021). Pengantar Ilmu Pemerintahan Desa. Prenadamedia Group.

Ervi, D., & dkk. (2024). Konsep dan Dinamika Desa di Indonesia. Alfabeta.

Ervi, V. N., Yohanes, S., & Tupen, R. R. (2024). Pelaksanaan Wewenang Kepala Desa dalam Membina Ketenraman dan Ketertiban Masyarakat di Desa Watukrus dan Desa Ipir. Jurnal Hukum Bisnis, 1–9.

Febri Arifiyanto, D., & Kurrohman, T. (2014). Akuntabilitas Pengelolaan Alokasi Dana Desa Di Kabupaten Jember. Jurnal Riset Akuntansi Dan Keuangan, 2(3), 473. https://doi.org/10.17509/jrak.v2i3.6598

Goo, E. E. K., & Sanda, E. M. (2022). Analisis pelaksanaan tata kelola rencana strategis, akuntabilitas dan transparansi dana desa terhadap pengelolaan keuangan desa (Studi di Desa Magepanda Kecamatan Magepanda). Accounting UNIPA-Jurnal Akuntansi, 1(1).

Habbah, E. S. M., & Sari, L. A. D. (2023). Jurnal Tonggak Pendidikan Dasar: Evaluasi Motivasi Belajar Peserta Didik dalam Mata Pelajaran IPAS Kelas IV di Sekolah Dasar. Jurnal Tonggak Pendidikan Dasar: Jurnal Kajian Teori Dan Hasil Pendidikan Dasar, 2(2), 193–200.

Habbah, L., & Sari, E. (2023). Metode Penelitian Kualitatif: Teori dan Aplikasi. Gramedia.

Indrianasari, N. T. (2017). Peran perangkat desa dalam akuntanbilitas pengelolaan keuangan desa: Studi pada desa Karangsari Kecamatan Sukodono. ASSETS: Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, 1(2), 29-46.

Rosidin, U. (2019). Partisipasi Masyarakat Desa dalam Proses Pembentukan Peraturan Desa yang Aspiratif. Jurnal Bina Mulia Hukum, 4(1), 168-184.

Sarinah, dkk. (2016). Good Governance dan Implementasinya dalam Pemerintahan. Penerbit Pemerintahan Publik.

Sedarmayanti. (2009). Good Governance (Kepemerintahan yang Baik. Mandar Maju.

Sedarmayanti. (2012). Good Governance (Kepemerintahan yang Baik. Mandar Maju.

Solekhan. (2014). Hukum Pemerintahan Desa. Setara Press.

S. B Seran, M. (2021). Value For Money : Suatu Analisis Pengaruh Kinerja Pemerintah Desa terhadap Pengelolaan Keuangan Desa pada Desa Subun Bestobe. Transparansi : Jurnal Ilmiah Ilmu Administrasi, 4(1), 94–101. https://doi.org/10.31334/transparansi.v4i1.1610

Tampubolon, M., Simanjuntak, N., & Silalahi, F. (2023). Birokrasi & Good Governance.

U.N.D.P. (1997). Governance for Sustainable Human Development: A UNDP Policy Document. United Nations Development Programme.

Ulum, I., & Sofyani, H. (2016). Akuntabilitas dan Good Governance: Perspektif Keuangan Publik. UPP STIM YKPN.

Sumber lainnya :

Kementerian Dalam Negeri Republik Indonesia. (2018). Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa. Jakarta: Kementerian Dalam Negeri RI.

Kementerian Dalam Negeri Republik Indonesia. (2020). Peraturan Menteri Dalam Negeri Nomor 72 Tahun 2020 tentang Perubahan atas Permendagri Nomor 112 Tahun 2014 tentang Pemilihan Kepala Desa. Jakarta: Kementerian Dalam Negeri RI.

Republik Indonesia. (2024). Undang-Undang Republik Indonesia Nomor 3 Tahun 2024 tentang Desa. Jakarta: Sekretariat Negara.

Author Biographies

Maria Akripina Mau, Universitas Timor, Kefamenanu, Indonesia

Author Origin : Indonesia

Marisa S. B. Seran, Universitas Timor, Kefamenanu, Indonesia

Author Origin : Indonesia

Surya Yudha Regif, Universitas Timor, Kefamenanu, Indonesia

Author Origin : Indonesia

Andre Pattipeilohy, Universitas Timor, Kefamenanu, Indonesia

Author Origin : Indonesia

Yohannes Imanuel Naif, Universitas Timor, Kefamenanu, Indonesia

Author Origin : Indonesia

Dimas Agustian, Universitas Timor, Kefamenanu, Indonesia

Author Origin : Indonesia

Fransin Kontu, Universitas Musamus, Merauke, Indonesia

Author Origin : Indonesia

Eunike S. Pelleng, Universitas Pembangunan Indonesia, Manado, Indonesia

Author Origin : Indonesia

Faisal Fadilla Noorikhsan, Universitas Siliwangi, Tasimalaya, Indonesia

Author Origin : Indonesia

Downloads

Download data is not yet available.

How to Cite

Maria Akripina Mau, Marisa S. B. Seran, Surya Yudha Regif, Andre Pattipeilohy, Yohannes Imanuel Naif, Dimas Agustian, … Faisal Fadilla Noorikhsan. (2025). GOOD GOVERNANCEIN VILLAGE FINANCIAL MANAGEMENT (STUDY OF ANGKAES VILLAGE, WELIMAN DISTRICT, MALAKA REGENCY, EAST NUSA TENGGARA). Multidiciplinary Output Research For Actual and International Issue (MORFAI), 6(1), 190–200. https://doi.org/10.5281/zenodo.18515055

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.