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Accountability of Village Fund Management As an Effort to Accelerate the Achievement of Village SDGs

Indonesian Journal of Devotion and Empowerment · Vol. 1 No. 1 (2025) · hlm. 44–74

DOI
10.15294/ijde.v1i1.34092
ISSN
2721-2645, 2827-7724
Terbit
2025-12-15
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

Village fund management requires oversight to ensure financial accountability and reduce the potential for irregularities. In accordance with Law No. 6 of 2014 on Villages, the allocation of village funds reflects the government’s commitment to fostering independent, progressive, and democratic rural communities. Giling Village, Pabelan District, Semarang Regency, continues to face non-compliance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018 and encounters challenges within its Village-Owned Enterprise (BUMDes), particularly in organizational structuring, legal formalization, and adherence to Good Corporate Governance (GCG) principles. The community service program consists of three main components: (1) identifying gaps in the Village SDGs; (2) facilitating the official registration of BUMDes to ensure regulatory compliance; and (3) delivering training on financial accountability and GCG in village fund management. These efforts are expected to increase progress in achieving village SDGs, especially in the areas of economic empowerment and sustainable development.. Mapping results show that the village has achieved 41% of its SDG indicators. The highest priorities fall under Typology III (health) and Typology V (education), while the lowest priorities are found in Typology IV (environment) and Typology VII (networked village). Through structured financial governance, the legal transformation of BUMDes, and capacity-building initiatives for village administrators, the program aims to strengthen financial transparency, accountability, and sustainable economic empowerment in the village.

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  • State University of Semarang
  • Diponegoro University
  • University of Malaya
  • Indonesia University of Education
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Rekan penulisOrganisasiArtikel bersama
Niken Lady JunitaState University of Semarang2
Agung YuliantoDiponegoro University1
Abdul RohmanDiponegoro University1
Mirza Nurdin NugrohoState University of Semarang1
Rosyiqoh Haida LutfianaAfiliasi tidak diketahui1
Sendyvia Candra DesfadlikaState University of Semarang1
Zayyinatul KhasanahState University of Semarang1
Amanda Kyka MarharaniState University of Semarang1
Yasin FadilState University of Semarang1
Azizatul LaeliAfiliasi tidak diketahui1
Dita MuktiningtyasAfiliasi tidak diketahui1
Rizki RahmawatiState University of Semarang1
Oki PrasantiState University of Semarang1
Rauf Alvian PrasetyaState University of Semarang1
Faizzal AbdullahState University of Semarang1
Anisa Okta VianaState University of Semarang1
Chatila MaharaniState University of Semarang1
Tegar Islami PutraState University of Semarang1
Nurul FibriantiState University of Semarang1
Niken Diah ParamitaState University of Semarang1
Agus WahyudinState University of Semarang1
Ida MaftukhahState University of Semarang1
Ahmad SehabuddinState University of Semarang1
Ahmad SaerojiState University of Semarang1
Natasia AlinsariDiponegoro University1
Ani FitrianiState University of Semarang1
Noor Ismawati JaafarUniversity of Malaya1
Zainab AzizahState University of Semarang1
Rumaisah Azizah Al AdawiyahIndonesia University of Education1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/ijde/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Accountability of Village Fund Management As an Effort to Accelerate the Achievement of Village SDGs</dc:title>
	<dc:creator xml:lang="en">Pramono Sari, Maylia</dc:creator>
	<dc:creator xml:lang="en">Yulianto, Agung</dc:creator>
	<dc:creator xml:lang="en">Mussanadah, Atik Ul</dc:creator>
	<dc:creator xml:lang="en">Arumawan, Mei Saputra</dc:creator>
	<dc:creator xml:lang="en">Raharja, Surya</dc:creator>
	<dc:subject xml:lang="en">Accountability</dc:subject>
	<dc:subject xml:lang="en">Village Fund Management</dc:subject>
	<dc:subject xml:lang="en">Village Sustainable Development Goals (SDGs)</dc:subject>
	<dc:subject xml:lang="en">Good Corporate Governance</dc:subject>
	<dc:subject xml:lang="en">Village-Owned Enterprises (BUMDes)</dc:subject>
	<dc:description xml:lang="en">Village fund management requires oversight to ensure financial accountability and reduce the potential for irregularities. In accordance with Law No. 6 of 2014 on Villages, the allocation of village funds reflects the government’s commitment to fostering independent, progressive, and democratic rural communities. Giling Village, Pabelan District, Semarang Regency, continues to face non-compliance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018 and encounters challenges within its Village-Owned Enterprise (BUMDes), particularly in organizational structuring, legal formalization, and adherence to Good Corporate Governance (GCG) principles. The community service program consists of three main components: (1) identifying gaps in the Village SDGs; (2) facilitating the official registration of BUMDes to ensure regulatory compliance; and (3) delivering training on financial accountability and GCG in village fund management. These efforts are expected to increase progress in achieving village SDGs, especially in the areas of economic empowerment and sustainable development. . Mapping results show that the village has achieved 41% of its SDG indicators. The highest priorities fall under Typology III (health) and Typology V (education), while the lowest priorities are found in Typology IV (environment) and Typology VII (networked village). Through structured financial governance, the legal transformation of BUMDes, and capacity-building initiatives for village administrators, the program aims to strengthen financial transparency, accountability, and sustainable economic empowerment in the village.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2025-12-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/ijde/article/view/34092</dc:identifier>
	<dc:identifier>10.15294/ijde.v1i1.34092</dc:identifier>
	<dc:source xml:lang="en">Indonesian Journal of Devotion and Empowerment; Vol. 1 No. 1 (2025): Special Issue ; 44-74</dc:source>
	<dc:source>2721-2645</dc:source>
	<dc:source>2827-7724</dc:source>
	<dc:source>10.15294/ijde.v1i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/ijde/article/view/34092/7592</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Indonesian Journal of Devotion and Empowerment</dc:rights>
</oai_dc:dc>