Kampung Yuwanain Distrik Arso dan Tata Kelola Dana Desa

Authors

  • Dian Pertiwi Universitas Yapis Papua, Indonesia
  • Septyana Prasetianingrum Universitas Yapis Papua, Indonesia
  • Dwi Irjayanti Universitas Yapis Papua, Indonesia

Keywords:

Village Funds, Development, Community Empowerment

Abstract

This This study aims to analyze the governance of village funds in Yuwanain Village, Arso District, with a focus on the effectiveness of the use of village funds in development and community empowerment. Village fund governance is a crucial aspect in ensuring that funds received by the village government can be utilized optimally to improve community welfare. Good and transparent management of village funds is expected to encourage the achievement of sustainable development goals. This study uses a phenomenological study approach with the Interpretative Phenomenological Analysis analysis method. Data were obtained through in-depth interviews with categories based on statements from research subjects who carry out activities as village government officials. The research subjects stated that the Yuwanain Village Government has managed village funds with a focus on infrastructure development and community empowerment, by involving active community participation from planning to supervision. This study found that effective village fund governance requires the involvement of all parties, both the village government and the community, in order to create sustainable welfare. This study also found that transparent, accountable, and community participation-based village fund management can be an important factor in realizing better and more equitable village development.

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Published

2025-05-28

How to Cite

Pertiwi, D., Prasetianingrum, S., & Dwi Irjayanti. (2025). Kampung Yuwanain Distrik Arso dan Tata Kelola Dana Desa. AKUNTANOGRAFI: Journal of Accounting Research, 1(1), 57–67. Retrieved from https://journal.idede.org/index.php/AKUNTANOGRAFI/article/view/242

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Vol. 1 No. 1 (2025): Mei

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