Prinsip-Prinsip Good Governance dalam Pengelolaan Dana Desa di Desa Tambaksari Kidul, Kecamatan Kembaran, Kabupaten Banyumas
DOI:
https://doi.org/10.62383/studi.v2i3.354Keywords:
Village Funds, Good Governance, Accountability, Transparency, ParticipationAbstract
This study aims to analyze the implementation of Good Governance principles, including accountability, transparency, and participation in the management of Village Funds in Tambaksari Kidul Village, Kembaran Subdistrict, Banyumas Regency. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that accountability in village financial reporting has been carried out in accordance with regulations, although there are still delays in reporting. Transparency in budgeting and the implementation of village funds has been conducted through village meetings and village information media, but has not yet reached the stage of impact evaluation. Community participation is quite active in planning and implementation, but minimal in the evaluation stage. Challenges faced include limited human resources, infrastructure, and low community participation. Strengthening human resource capacity, improving information transparency, and optimizing inclusive village meetings are needed to support better village fund management.
Downloads
References
Armaningsih, D. I., & Handayani, N. (2019). Akuntabilitas dan transparansi pemerintah desa dalam pengelolaan alokasi dana desa. Jurnal Ilmu dan Riset Akuntansi (JIRA), 8(2).
Astuti, T. P., & Yulianto. (2016). Good governance pengelolaan keuangan desa. Berkala Akuntansi dan Keuangan Indonesia, 1(1), 1–14.
Astuti, T. P., & Yulianto. (2016). Good governance pengelolaan keuangan desa menyongsong berlakunya Undang-Undang No. 6 Tahun 2014. Berkala Akuntansi dan Keuangan Indonesia, 1(1), 1–14.
Direktorat Jenderal Bina Pemerintahan Desa. (2016, Desember 7). Kebijakan pengelolaan keuangan desa berdasarkan Permendagri No. 113 Tahun 2014. Kementerian Dalam Negeri Republik Indonesia. https://www.djpk.kemenkeu.go.id
Fhatimatuz Zehroil Batul. (2018). Implementasi pengelolaan dana desa. Jurnal Administrasi Publik Indonesia, 5(1).
Nugroho, R. (2014). Public policy: Dinamika kebijakan, analisis kebijakan, manajemen kebijakan. Elex Media Komputindo.
Putra, A. G., & Lestari, D. (2020). Evaluasi pengelolaan keuangan desa dalam perspektif akuntabilitas publik. Jurnal Akuntansi dan Keuangan Daerah, 15(2), 101–115.
Riyadi, S. (2015). Akuntabilitas pengelolaan dana desa dalam mendukung pembangunan desa. Jurnal Ilmu Pemerintahan, 3(1), 45–53.
Sedarmayanti. (2012). Good governance (kepemerintahan yang baik). Mandar Maju.
Sulistiyani, A. T. (2016). Kemitraan dan model-model pemberdayaan. Gava Media.
