Implementation of Good Corporate Governance Principles in Village Fund Management in Jambanan Village Government, Sidoharjo, Sragen
DOI:
https://doi.org/10.61978/data.v3i1.472Keywords:
Good Corporate Governance, Village Fund, Village GovernmentAbstract
Village development in Indonesia is one of the main focuses of achieving overall community welfare. With Law No. 3 of 2024 on Village Development, the government emphasizes the importance of effectively and efficiently managing village funds. This law regulates the governance, planning, implementation, and accountability of using village funds to ensure that allocating funds provides maximum benefits for village communities. This study aims to outline and evaluate the Good Corporate Governance principles used by the Jambanan Village Government in the Sidoharjo District of the Sragen Regency in managing village money. This kind of study combines a qualitative and descriptive methodology. Based on real-world occurrences, this study design is thought to be the best way to thoroughly describe the good governance concepts in the Jambanan Village administration. The methods used for gathering data include observation, documentation, and interviews. The selected informants are the village head, village secretary, village treasurer, community leaders, neighborhood association, youth organization leader, and village deliberation body. The study's findings show that the values of independence, responsibility, accountability, and fairness have all been appropriately applied. As a result, the transparency concept has not been correctly applied. The outcome showed that Jambanan village governance's money management practices did not adequately apply the concepts of good corporate governance.
References
A, W. M. (2020). Implementasi Good Coorporate Governance, Good Governance dan Kepemimpinan Situasional Terhadap Kinerja Pegawai. https://stia-saidperintah.e-journal.id/ppj
Adhinata, B., Darma, I. K., & Siramiati, N. W. (2020). Good Village Governance in Financial Management to Create Independent Village: Study of Pecatu Village Government. SOSHUM : Jurnal Sosial Dan Humaniora, 10(3), 334–344. https://doi.org/10.31940/soshum.v10i3.2015
Aditiya, R., Syahara, M. N., & Suwandi, M. (2022). ANALISIS PENGELOLAAN DANA DESA DALAM MEWUJUDKAN GOOD GOVERNANCE PADA DESA RIJANG PANUA KECAMATAN KULO KABUPATEN SIDRAP. ISAFIR: Islamic Accounting and Finance Review, 3(2), 259–271. https://doi.org/10.24252/isafir.v3i2.34177
Ambarriani, A. S. (2020). Implementation of Good Governance in Indonesia’s Village Fund Program (Program Dana Desa) to Accelerate Community Welfare: A Case Study in Sleman, Daerah Istimewa Yogyakarta Province. International Journal of Innovation, Management, and Technology, 11(4), 122–129. https://doi.org/10.18178/ijimt.2020.11.4.888
Aryani, N. P., E, S., & I, D. (2023). PENGARUH PRINSIP GOOD CORPORATE GOVERNANCE DALAM PENGELOLAAN REFOCUSING DANA DESA DI MASA PANDEMI DENGAN HARMONISASI SEBAGAI VARIABEL MODERATING. In Jurnal Ilmiah Mahasiswa Akuntansi ) Universitas Pendidikan Ganesha (Vol. 14).
Bayu Adhinata, I. K. D., & Siramiati, N. W. (2020). Good Village Governance in Financial Management to Create Independent Village. Study of Pecatu Village Government.
Bidayatul Maulida, A., Susbiyani, A., & Maharani, A. (2021). PENERAPAN PRINSIP GOOD GOVERNMENT GOVERNANCE DALAM PENGELOLAAN ALOKASI DANA DESA. Jurnal Akuntansi Terapan dan Bisnis, 1(ue 1)).
Budiati, Y., Sugiyanto, E. K., & Niati, A. (2020). PENGARUH GCG TERHADAP KINERJA PENGELOLAAN DANA DESA DENGAN MODERASI SISTEM PENGENDALIAN INTERNAL. EKUITAS (Jurnal Ekonomi Dan Keuangan, 3(4), 425–444. https://doi.org/10.24034/j25485024.y2019.v3.i4.4127
Calen, T., P., B., & Toni, N. (2024). The role of e-government, human resource competency, and good corporate governance on the financial performance of the government companies. International Journal of Data and Network Science, 8(3), 1873–1882. https://doi.org/10.5267/j.ijdns.2024.2.002
Dewi, A. N., Gunawan, W., & Sutisna, J. (2021). PENERAPAN PRINSIP GOOD GOVERNANCE DI DESA SINDANGHAJI KECAMATAN PALASAH KABUPATEN MAJALENGKA (Studi Pada Pengelolaan Dana Desa Di Desa Sindanghaji Tahun 2019. Jurnal Administrasi Pemerintahan (Janitra, 1(1), 40. https://doi.org/10.24198/janitra.v1i1.33025
Handayani, E., Garad, A., Suyadi, A., & Tubastuvi, N. (2023). Increasing the performance of village services with good governance and participation. World Development Sustainability, 3. https://doi.org/10.1016/j.wds.2023.100089
Hardani. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif. https://www.researchgate.net/publication/340021548
Ikhwani, Y., Syaharman, S., & Falahi, A. (2022). Analisis Manajemen Resiko Operasional Mebel Kayu Sembarang Kampung (Studi Pada Cv. Karya Mega Mandiri). Jurnal Mutiara Manajemen, 7(1), 19–26. https://doi.org/10.51544/jmm.v7i1.2528
jambananberdesaid. (2023). Desa Jambanan. Jambanan.Berdesa.Id.
Kristiyanti, L. (2021). The Implementation of Good Corporate Governance, Village Apparatus Performance, Organizational Culture, and Its Effects Against Village Fund Management Accountability (Case Study of Tulung District, Klaten Regency (Vol. 25). http://annalsofrscb.ro
Lusiana, N., & Najamudin. (2023). Penerapan Prinsip-prinsip Good Governance Dalam Tata Kelola Pemerintahan di Desa Bumi Sari. Musamus Journal of Public Administration, 5(ue 2)).
M, F., & Luthfiyah. (2017). Metodologi Penelitian: Penelitian Kualitatif, Tindakan Kelas & Studi Kasus. CV Jejak.
Malini, H., & Yulistri. (2022). ANALYZING GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY OF CHURCH OF BATAK KARO PROTESTANT USING FINANCIAL AND ETHNOGRAPHIC APPROACHES. International Journal of Business and Society, 23(3), 1516–1534. https://doi.org/10.33736/ijbs.5179.2022
Manosoh. (2016). GOOD CORPORATE GOVERNANCE UNTUK MENINGKATKAN KUALITAS LAPORAN KEUANGAN.
Mardiasmo, D. (2018). Akuntansi Sektor Publik.
Maulamin, T., Cholik, A., & Alawiah, E. T. (2019). PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN ANGGARAN PADA INSTANSI PEMERINTAH (Studi Pada Dinas Pengelolaan Keuangan, Pendapatan dan Aset Kabupaten Pandeglang Provinsi Banten. Transparansi Jurnal Ilmiah Ilmu Administrasi, 1(2), 259–282. https://doi.org/10.31334/trans.v1i2.308
Megasyara, I., & Imawan, A. (2023). Implementasi Good Government Sebagai Upaya Pencegahan Fraud Dalam Pengelolaan Keuangan Desa. Jurnal Reviu Akuntansi Dan Keuangan, 13(2), 512–528. https://doi.org/10.22219/jrak.v13i2.23525
Munir, D. A., Mulyani, S., Akbar, B., & Yoseph, M. (2020). Effect of good village governance implementation in Indonesia. Utopia y Praxis Latinoamericana, 25(Extra2), 233–243. https://doi.org/10.5281/zenodo.3809357
Novatiani, A., Wedi, R., Kusumah, R., & Vabiani, D. P. (2019). Pengaruh Transparansi dan Akuntabilitas Terhadap Kinerja Instansi Pemerintah. In Jurnal Ilmu Manajemen dan Bisnis (Vol. 10). www.eporja.bandungbaratkab.go.id
Pentury, H. J. (2017). PENGEMBANGAN KREATIVITAS GURU DALAM PEMBELAJARAN KREATIF PELAJARAN BAHASA INGGRIS. In Faktor Jurnal Ilmiah Kependidikan (Vol. 4).
Permendagri. (2016). 6 of 2016 concerning the Duties and Functions of Village Officials.
Puspa, D. F., & Prasetyo, R. A. (2020). PENGARUH KOMPETENSI PEMERINTAH DESA, SISTEM PENGENDALIAN INTERNAL, DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA. Media Riset Akuntansi, Auditing & Informasi, 20(2), 281–298. https://doi.org/10.25105/mraai.v20i2.7894
Putri, C. M., Josep, I., Argilés-Bosch, M., & Ravenda, D. (2024). Creating Good Village Governance. In An Effort to Prevent Village Corruption in Indonesia.
Rahayu, R., Roza, H., Edmawati, S. D., & Karib, A. (2022). Peningkatan Kapasitas Pengelola Badan Usaha Milik Desa dalam Pengelolaan Keuangan: Studi Pada BUMNAg di Sumatera Barat. Jurnal Pemberdayaan Ekonomi, 1(1), 7–13. https://doi.org/10.35912/jpe.v1i1.737
Rita Fiantika, F., Wasil, M., & Jumiyati, S. (2022). METODOLOGI PENELITIAN KUALITATIF. www.globaleksekutifteknologi.co.id
Salma, M., Diana, N., & Hariri. (2022). ANALISIS PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN DANA DESA (Studi Empiris Pada Kecamatan Dukun Kabupaten Gresik. E-Jra, 11(09), 84–92.
Sampulawa, K., & D, N. A. (2023). Analisis Penerapan Prinsip Good Corporate Governance Dalam Pengelolaan Alokasi Dana Desa Oleh Pemerintah Desa di Kalurahan Girikerto Kapanewon Turi. Jurnal Cendekia Ilmiah, 2(6).
Sedarmayanti. (2016). Good Governance “Kepemerintahan Yang Baik” & Good Corporate Governance. Tata Kelola Perusahaan Yang Baik".
Sudaryono. (2016). Metode Penelitian Pendidikan. KENCANA.
Sugiyono. (2019). Metode Penelitian Pendidikan Pendekatan Kuantitatif. Kualitatif dan R&D.
Syahnakir, O., Utu, L., Rahmah, W., & Tinggi Ilmu Ekonomi Enam Enam Kendari, S. (2022). PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE DALAM PENGELOLAN DANA DESA DI DESA BANTEA BUTON TENGAH. Sigma: Journal of Economics and Business, 5(ue 2)). https://www.journal.stie-66.ac.id/index.php/sigmajeb
T, T. D., & I, U. (2019). Pengelolaan Dana BUMDes Bersama “Utama.” Kajian Aspek Transparansi dan Responsibilitas. EquilibriumJurnalBisnis&Akuntansi.
UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 6 TAHUN 2014 TENTANG DESA. (2024). Dinamika Pertanian, 37(ue 3)). https://doi.org/10.25299/dp.2021.vol37(3).8933
Wandika, R. D., Mawardi, M. C., & Anwar, S. A. (2021). Analisis Pengaruh Penerapan Prinsip Good Corporate Governance Terhadap Pengelolaan Dana Desa Oleh Pemerintah Desa. E-Jra, 10(04), 116–125.
Yusuf, A. M. (2017). METODE PENELITIAN KUANTITATIF. In KUALITATIF & PENELITIAN GABUNGAN. PTFajarMandiri.
