Analisis Pengelolaan Dana Desa Dalam Meningkatkan Perekonomian Masyarakat
DOI:
https://doi.org/10.31539/h8c8g685Abstract
The purpose of this study is to analyze the management of Village Funds in improving the community's economy in South Amanuban District, South Central Timor Regency, East Nusa Tenggara. The research method uses a descriptive qualitative approach with data collection through interviews, observations, and document studies. The results of the study indicate that the management of Village Funds has been implemented in accordance with regulations, such as Permendagri No. 20 of 2018 and PMK No. 145 of 2023, but there are still obstacles in human resource capacity, transparency, and community participation. Village Fund allocations are used for infrastructure development, community empowerment, and Village-Owned Enterprises (BUMDES), but their utilization is not optimal due to budget and planning limitations. Community participation in monitoring and evaluation is still low, while village financial governance faces challenges in accountability and reporting. The research findings also reveal irregularities in the use of Village Funds, such as inappropriate development locations and abuse of authority by village officials. The conclusion of the study emphasizes the importance of increasing the capacity of village officials, transparency in management, and strengthening community participation to maximize the impact of Village Funds on local economic growth. Policy recommendations include village financial management training, stricter oversight, and a community-based approach to achieving sustainable development.
Keywords: Community Economy, Village Financial Management, Village Funds, Village Governanc.
References
Adam, L., Sambodo, M., Purwanto, P., Purnagunawan, R., Sarana, J., Ermawati, T., Saptia, Y., Soekarni, M., Adityawati, S., Thoha, M., & Suryanto, J. (2024). Village fund and Indonesia rural development: Rethinking institutional capacity and governance. Journal of Infrastructure, Policy and Development. https://doi.org/10.24294/jipd9875.
Aloyzius, A., & Kindiki, J. (2020). Administration and Management: a Determinant to Organizational Efficiency and Progress. (A Consideration to Henri Fayol’s Principles; Luther Gulick and Lyndall Urwick Edited Papers of Science). EPRA International Journal of Research & Development (IJRD). https://doi.org/10.36713/epra4500
Arnstein's, S. (2020). Learning from Arnstein's Ladder: From Citizen Participation to Public Engagement. Routledge. New York
Cahyandari, R., Ibrahim, R. A., & Yuningsih, S. H. (2024). The Influence of Accountability, Transparency and Community Participation on the Effectiveness of Cibungur Tasikmalaya Village Fund Management. International Journal of Humanities, Law, and Politics , 2(2), 62–67. https://doi.org/10.46336/ijhlp.v2i2.81
Christianingrum, R. (2022). Evaluasi Dana Desa Dilihat Dari Hubungan Antara Pagu Dana Desa Dan Indeks Desa Membangun. Jurnal Budget: Isu dan Masalah Keuangan Negara. https://doi.org/10.22212/jbudget.v5i1.52.
Da Costa Freitasl, A., & Da Costa, H. (2022). Enhancing Community Welfare: Analysis of Village Fund Management in the Socio-Economic Sector. Law and Economics. https://doi.org/10.35335/laweco.v16i1.49.
Darmi, T., & Mujtahid, I. (2021). Exploring Village Funds Management on The Perspective Capacity Village Apparatus’s of Bengkulu Province in 2018-2019. Journal of Governance and Public Policy. https://doi.org/10.18196/jgpp.v8i3.11745.
Do Rego, J. V., T., S., & Baridwan, Z. (2023). Transparency, Accountability, and Community Participation in Village Fund Management: A Case Study in Liquica District. Journal of Digitainability, Realism & Mastery (DREAM), 2(12), 60–89. https://doi.org/10.56982/dream.v2i12.168
Dolezal, C., & Novelli, M. (2020). Power in community-based tourism: empowerment and partnership in Bali. Journal of Sustainable Tourism, 30, 2352 - 2370. https://doi.org/10.1080/09669582.2020.1838527.
Dushkova, D., & Ivlieva, O. (2024). Empowering Communities to Act for a Change: A Review of the Community Empowerment Programs towards Sustainability and Resilience. Sustainability. 16(19). https://doi.org/10.3390/su16198700
Hanif, I., Wallace, S., & Gago-De-Santos, P. (2020). Economic Growth by Means of Fiscal Decentralization: An Empirical Study for Federal Developing Countries. SAGE Open, 10. https://doi.org/10.1177/2158244020968088
Herasymiuk, Kostiantyn and Martselyak, Oleg V. and Kirichenko, Yuliya N. and Zhmur, Nataliya V. and Shmalenko, Iuliia I., (2020). Principles of Integrity and Good Governance in Public Administration. International Journal of Management, 11(4), 545-555. https://ssrn.com/abstract=3601652
Kartini, K., PRatama, A.A., Hasibuan, D. A., Nasution, K. R. S., Al Mujahid, N. S., Shiam N. F., Hsibuan, Z. L. S. (2024). Teori Komunikasi Organisasi. Jurnal Pendidikan Tambusai. 8(1). 3151-3158. https://jptam.org/index.php/jptam/article/download/12860/9876/23623
Kriyantono, R., Laturrakhmi, Y. F., Swastikawara, S., & Ari, D. P. S. (2020). Penguatan kapasitas tata kelola keuangan dan komunikasi pada pelaksanaan program badan usaha milik desa di desa Gendro Pasuruan [Empowerment of village officials in disseminating public information to prevent corruption in implementing the VOE program in Gendro Village – Pasuruan Regency]. ABdimas Unmer Malang Journal, 4(2), 23- 30. (In Indonesian). https://doi. org/10.32663/abdihaz.v2i2.1420
Lapuz, M. (2023). The role of local community empowerment in the digital transformation of rural tourism development in the Philippines. Technology in Society. https://doi.org/10.1016/j.techsoc.2023.102308.
Makulbayeva, G., & Sharipova, D. (2024). Social Capital and Performance of Public Councils in Kazakhstan. Journal of Eurasian Studies, 16(2), 222-235. https://doi.org/10.1177/18793665241266260
Maliki, A., Hamim, U., & Rachman, E. (2024). Peningkatan Kapasitas Pengelolaan Dana Desa di Kecamatan Bulango Ulu. Ideas: Jurnal Pendidikan, Sosial, dan Budaya. https://doi.org/10.32884/ideas.v10i3.1664.
Mardalena, M., Adji, A., Rohima, S., Harunurrasyid, H., & Nida, R. (2023). The welfare impact of village fund allocation in Indonesia: The comparative of Java and Non-Java. Optimum: Jurnal Ekonomi dan Pembangunan. https://doi.org/10.12928/optimum.v13i2.8668.
Miyazaki, T. (2025). Fiscal Decentralization and Preference Heterogeneity: Revisiting the Decentralization Theorem. Econ Gov 26, 1–22 https://doi.org/10.1007/s10101-024-00321-z
Ningsih, R., & Zaidi, N. (2024). Analysis of Village Fund Management in Improving the Community Economy in Indonesia. Review on Islamic Accounting. https://doi.org/10.58968/ria.v4i1.539.
Nursiani, N. P., Ratu, M., Arthana, I. K., & Wiendiyati, W. (2019). Optimizing strategies of the village fund in the new village fund in the new villages of Southwest Sumba District East of Nusa Tenggara. Advances in Economics, Business, and Management Research, 69, 235-240. https://doi.org/10.2991/teams-18.2019.41
Pandiangan, A. G., Priyarsono, D. S., & Probokawuryan, M. (2021). Pengaruh dana desa terhadap kesenjangan indeks pembangunan manusia wilayah desa kota di Indonesia. Jurnal Ekonomi dan Kebijakan Pembangunan, 10(2), 134–153. https://doi.org/10.29244/jekp.10.2 .2021.134-153
Paska, E., , M., , S., Firdaus, R., & Gunaratne, M. (2025). Do Village Funds Promote Rural Development and Alleviate Poverty in Indonesia? Implications for Village Funds Policies. Pertanika Journal of Social Sciences and Humanities. https://doi.org/10.47836/pjssh.33.2.06.
Plaček, M., Ochrana, F., Půček, M., & Nemec, J. (2020). Fiscal Decentralization Reforms and Local Government Efficiency: An Introduction. 1-49. https://doi.org/10.1007/978-3-030-46758-6_1.
Purwanto, R. A. (2023). Akuntabilitas Pelaksanaan Dana Desa Di Desa Nglurup Kecamatan Sampung Kabupaten Ponorogo tahun 2019. JI@P, 10(2), 24–34. https://doi.org/10.33061/jp.v10i2.5900
Sampean, Wahyuni, E. S., & Sjaf, S. (2019). The Paradox of the Recognition Principle in Village Laws in the Ammatoa Kajang Traditional Community. Sodality: Jurnal Sosiologi Pedesaan, 7(3), 195-211. https://doi.org/10.22500/sodality. v7i3.28630
Sandika, I., Aini, S., Simbolon, Y. K., Hadiningrum, S. (2024). Analisis Sistem Pemerintah Desa Di Indonesia. Terang : Jurnal Kajian Ilmu Sosial, Politik Dan Hukum, 1(1), 212–223. https://doi.org/10.62383/terang.v1i1.89
Saptayuda, A. (2024). Evaluating the Effectiveness of Village Fund Policy in Strengthening Local Economic Resilience: Evidence from Sleman Regency, Indonesia. Visioner: Jurnal Pemerintahan Daerah di Indonesia. https://doi.org/10.54783/jv.v16i3.1260.
Sari, A. R. (2023). The Impact of Good Governance on the Quality of Public Management Decision Making. Journal of Contemporary Administration and Management (ADMAN), 1(2), 39–46. https://doi.org/10.61100/adman.v1i2.21
Siregar, O., Purba, R., Dessy, T., & Sari, R. (2025). Flypaper Effect and Fiscal Illusion in Village Financial Management: A Case Study of KP Village. Jurnal Ilmiah Manajemen Kesatuan. https://doi.org/10.37641/jimkes.v13i2.3161.
Suwarno, S., Lustrilanang, P., & Sunardi, S. (2023). Pengaruh Kompetensi SDM, Penerapan Sistem Akuntansi Desa, Dan Komitmen Pimpinan Terhadap Kualitas Laporan Keuangan Desa. Jurnal Ilmiah Akuntansi Kesatuan. https://doi.org/10.37641/jiakes.v11i1.1718.
Syafingi, H. M., Dewi, D. A. S., Suharso, Heniyatun, Sulistyaningsih, P., & Rahmawati, U. (2020). Village fund optimization strategy for rural community welfare in Indonesia. Journal of Critical Reviews, 7(7), 580-583. Retrieved from https://dosen.unimma.ac.id/public/document/publikasi/79302- journal-of-critical-review.pdf
Syahriza, R. R., Febriyanto, & Japlani, A. (2025). Analisis Kinerja Keuangan Dana Desa Di Desa Kerinjing Kecamatan Rajabasa Kabupaten Lampung Selatan. Jurnal Manajemen Diversifikasi, 5(1). https://doi.org/10.24127/diversifikasi.v5i1.4325
Wattss, J. D., TAcconi, L., Irawan, S., Wijaya, A. H. (2019). Village Transfers for the Environment: Lessons from Community-Baseddevelopment Programs and the Village Fund. 108. 101863. https://doi.org/10.1016/j.forpol.2019.01.008
Wulan, D., & Helmy, H. (2023). Analisis Penerapan Pengelolaan Dana Desa. Jurnal Eksplorasi Akuntansi. https://doi.org/10.24036/jea.v5i1.651
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Yohanis Asbanu, Susanti, Pardamean Daulay

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.