ANALISIS IMPLEMENTASI GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DESA TIRTAYASA
DOI:
https://doi.org/10.53067/ijebef.v6i1.312Keywords:
Good governance, village financial management, transparency, accountability, community participationAbstract
This study examined the implementation of good governance principles in the financial management of Tirtayasa Village, focusing on transparency, accountability, and community participation. The problem addressed in this research was the gap between normative governance regulations and their practical application at the village level, particularly in managing public financial resources. A descriptive qualitative approach with a case study method was employed. Data were collected through in-depth interviews, observation, and document analysis involving village officials, members of the Village Consultative Body, and community representatives. The findings showed that transparency had been implemented through formal information disclosure mechanisms, but public understanding of financial information remained limited. Accountability procedures were conducted in accordance with administrative requirements; however, they tended to emphasize compliance rather than performance and social accountability. Community participation occurred mainly during formal planning forums, yet involvement in monitoring and evaluation processes was minimal and dominated by local elites. The study concluded that the implementation of good governance in Tirtayasa Village had progressed at a procedural level but had not fully achieved substantive governance outcomes. Strengthening institutional capacity, improving financial literacy, and enhancing participatory accountability mechanisms were identified as essential steps to improve village financial governance and support sustainable local development.
Downloads
References
Abadom, C. N. (2025). Improving Financial Services in Rural Areas of Nigeria: Case Study of POS Operators in Remote Villages. CogNexus, 1(02), 51–72.
Ahmad, N. R. (2025). Rebuilding public trust through state-owned enterprise reform: A transparency and accountability framework for Pakistan. International Journal of Business and Economic Affairs, 10(3), 56–69.
Ainulhaq, N., & Mahendra, Y. (2024). Keterampilan Generik Sains Siswa Melalui Penerapan Model Pembelajaran Cce (Cooperative Class Experiment) Tipe Group Investigation Pada Konsep Larutan Penyangga. Eduproxima (Jurnal Ilmiah Pendidikan Ipa), 6(1), 202–210.
Annahar, N., Widianingsih, I., Muhtar, E. A., & Paskarina, C. (2023). The road to inclusive decentralized village governance in Indonesia. Sustainability, 15(11), 8616.
Asfar, A. H., Aziz, A., & Mahendra, Y. (2024). Strategi Marketing Mix Dalam Meningkatkan Penjualan Produk Pada Pt Asuransi Ramayana, Tbk Cabang Serang Banten. PEKA, 12(2), 54–63.
Awuku, E. T., & Oteng, S. A. (2025). Administrative burdens in Ghana’s in-kind transfer programs: barriers to participation and pathways to a digital welfare state. SN Social Sciences, 5(12), 230.
Basrowi, B., Utami, P., Daryuni, P., Rifayanto, R. P., & Mahendra, Y. (2024). Pengembangan Aplikasi Android Berbasis Ai untuk Kader Institusi Masyarakat Perdesaan (IMP) Sebagai Strategi Peningkatan Penanganan Stunting. Afiasi: Jurnal Kesehatan Masyarakat, 9(2), 106–120.
Cleland, J., MacLeod, A., & Ellaway, R. H. (2021). The curious case of case study research. Medical Education, 55(10), 1131–1141.
Ginting, A. H., Widianingsih, I., Mulyawan, R., & Nurasa, H. (2023). Village government’s risk management and village fund administration in Indonesia. Sustainability, 15(24), 16706.
Gundul, P. (2025). Village Financial Transparency: Evaluation of the Implementation of the Village Financial System in Improving Accountability in Village Fund Management. Journal Of Strategic Behaviour Accounting, 1(01).
Hajid, F., & Sembiring, Y. (2025). Digital Transformation in Financial Management of Medan Amplas District Government: Challenges and Solutions. Solo International Collaboration and Publication of Social Sciences and Humanities, 3(02), 383–398.
Handayani, E., Garad, A., Suyadi, A., & Tubastuvi, N. (2023). Increasing the performance of village services with good governance and participation. World Development Sustainability, 3, 100089.
Haustein, E., & C. Lorson, P. (2023). Transparency of local government financial statements: Analyzing citizens’ perceptions. Financial Accountability & Management, 39(2), 375–393.
Islam, S. (2025). Public Finance and Policy Effectiveness A Review Of Participatory Budgeting In Local Governance Systems. Available at SSRN 5287147.
Jeddawi, M., Madjid, U., & Sahyana, Y. (2025). Collaborative Governance in Prevention of Village Fund Corruption Crimes in Indonesia: A Case Study in Bandung Regency West Java Province. Journal of Humanities and Social Sciences Studies, 7(2), 68–86.
Junaedi, J. (2023). Implementation of Village Governance Based on Principles of Good Governance of Public Service in Indonesia. International Journal of Business, Law, and Education, 4(1), 249–266.
Kulsum, U., & Bratamanggala, R. (2024). Exploratory Review of Factors that Influence Village Financial Management. Journal of World Science, 3(6), 667–674.
Kumar, S., & Saha, S. (2025). Transforming the rural banking system into a digital Village Bank model: a global analysis of opportunities, challenges and governance. EDPACS, 1–33.
Langella, C., Anessi‐Pessina, E., Botica Redmayne, N., & Sicilia, M. (2023). Financial reporting transparency, citizens’ understanding, and public participation: A survey experiment study. Public Administration, 101(2), 584–603.
Mahendra, Y., Jundi, R., Wulandari, G., & Munawar, A. (2024). The Urgency of Digital Literacy in Shaping Students’ Civic Virtue: Challenges and Opportunities in the Technological Era. ICoCSE Proceedings, 1, 17–22.
Mahendra, Y., Mulyawan, G., & Putri, V. K. (2023). Transformasi Pembelajaran Sosiologi: Peran Keterampilan 4c Di Abad Ke-21: Indonesia. P2M STKIP Siliwangi, 10(2), 120–131.
Mawansyah, J. (2024). Digital Transformation of Village Finance: Web-Based SISKEUDES Design for Enhancing Transparency and Accountability in Naru Village, Bima Regency. Journal of Intelligent Decision Support System (IDSS), 7(2), 188–196.
Mulyawan, G., Mahendra, Y., & Kurnaedi, N. (2023). Art Therapy Sebagai Coping Stress Pada Siswa Remaja. Ristekdik: Jurnal Bimbingan Dan Konseling, 8(4), 575–579.
Perez, A., Howey, M., Green, J. L., Nóbrega, M. T. C., Kebbe, M., Amin, M., von Bergmann, H., & Ganatra, S. (2023). Multiple cases in case‐based learning: A qualitative description study. European Journal of Dental Education, 27(4), 1067–1076.
Rhamadhani, R. F., & Edeh, F. O. (2024). Citizen Participation and Digital Governance in Public Sector Accountability. Sinergi International Journal of Accounting and Taxation, 2(4), 200–210.
Rijal, S. (2023). The importance of community involvement in public management planning and decision-making processes. Journal of Contemporary Administration and Management (ADMAN), 1(2), 84–92.
Saputra, S., Mahendra, Y., Permata, N., Alamsyah, A., & Diantoro, E. (2024). PENINGKATAN KAPASITAS UMKM MELALUI PELATIHAN MANAJEMEN KEUANGAN DAN PEMASARAN DIGITAL PRODUK UMKM KERUPUK TIKE DI DESA DOMAS KECAMATAN PONTANG. Batara Wisnu: Indonesian Journal of Community Services, 4(3), 545–555.
Shrestha, K., & Hankla, C. R. (2025). Decentralization in Theory and Practice: A Comprehensive.
Stanley, M. (2023). Qualitative descriptive: A very good place to start. In Qualitative research methodologies for occupational science and occupational therapy (pp. 52–67). Routledge.
Suhardi, U. U., Pribadi, U., & Losi, Z. (2023). The Effects of Good Governance Principles: Accountability, Transparency, and Participation on Public Trust in Village Funds Management. International Journal of Social Science and Business, 7(4), 1050–1060.
Sukmariningsih, R. M., & Noor, A. (2024). Good and Sustainable Village Governance: Unpacking the Responsibilities of the Village Head. Pakistan Journal of Life & Social Sciences, 22(2).
Upright, P. A., & Forsythe, S. A. (2021). A review of qualitative research in sport management: utilizing a descriptive case study design. Ky. SHAPE J, 58(2), 64–70.
Villamin, P., Lopez, V., Thapa, D. K., & Cleary, M. (2025). A worked example of qualitative descriptive design: A step‐by‐step guide for novice and early career researchers. Journal of Advanced Nursing, 81(8), 5181–5195.
Wagenhofer, A. (2024). Sustainability reporting: A financial reporting perspective. Accounting in Europe, 21(1), 1–13.
Wibisono, N., Asnawi, N., & Ekowati, V. M. (2025). Improving Village Government Performance through Village Financial Management, Good Village Governance, and Knowledge Management. AKRUAL: Jurnal Akuntansi, 16(2).
Wulandari, G., Mahendra, Y., & Lilis, L. (2024). Arisan Pengajian Bulanan Sebagai Modal Sosial Dalam Meningkatkan Pemberdayaan Masyarakat Menuju Inklusi Sosial Yang Berkelanjutan. Jurnal Sains Riset, 14(3), 688–697.
Xiao, M., Luo, S., & Yang, S. (2025). Synergizing Technology and Tradition: A Pathway to Intelligent Village Governance and Sustainable Rural Development. Journal of the Knowledge Economy, 16(1), 1768–1823.
Yu, Y., Appiah, D., Zulu, B., & Adu-Poku, K. A. (2024). Integrating rural development, education, and management: Challenges and strategies. Sustainability, 16(15), 6474.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Efi Tajuroh Afiah, Aris Trismayadi Nurizki, Nugrahini Kusumawati, Fatari
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
