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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) · pp. 44–74

DOI
10.15294/ijde.v1i1.34092
ISSN
2721-2645, 2827-7724
Published
2025-12-15
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 54 co-authorship links · showing the 40 most connected

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  • Bandung Islamic University
  • Mercu Buana University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Niken Lady JunitaAffiliation unknown2
Abdul RohmanBandung Islamic University2
Nanik Sri UtaminingsihAffiliation unknown2
Sari Maylia PramonoAffiliation unknown1
Ajeng Pangestuning PurwokoAffiliation unknown1
Bestari Dwi HandayaniAffiliation unknown1
Rizki Aulia RachmanAffiliation unknown1
Slamet RiyadiMercu Buana University1
Febrica Dewi ParamitaAffiliation unknown1
Mirza Nurdin NugrohoAffiliation unknown1
Rosyiqoh Haida LutfianaAffiliation unknown1
Sendyvia CandraAffiliation unknown1
Zayyinatul KhasanahAffiliation unknown1
Amanda Kyka MarharaniAffiliation unknown1
Yasin FadilAffiliation unknown1
Azizatul LaeliAffiliation unknown1
Dita MuktiningtyasAffiliation unknown1
Rizki RahmawatiAffiliation unknown1
Oki PrasantiAffiliation unknown1
Rauf Alvian PrasetyaAffiliation unknown1
Jalu Wicaksono ArdiAffiliation unknown1
Shinta WijayaningsihAffiliation unknown1
Margunani MargunaniAffiliation unknown1
Siti Fiki IkmahAffiliation unknown1
Tuti OktavianiAffiliation unknown1
Azizatul FikriyahAffiliation unknown1
Sri Rizky RahayuningtyasAffiliation unknown1
Dwi LestariAffiliation unknown1
Retno Ariyani Puji LestariAffiliation unknown1
Sari WidyastutiAffiliation unknown1
Nur BarokahAffiliation unknown1
Ika WahyuningsihAffiliation unknown1
Nafiatus SakinahAffiliation unknown1
Maylia Pramono SariAffiliation unknown1
Agus WahyudinAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/ijde/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<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>