Penguatan Model Pengawasan Partisipatif Kewargaan dalam Tata Kelola Dana Desa
Keywords:
Supervision, Participatory, Village Fund, CitizenshipAbstract
This study aims to elaborate on strengthening citizen participatory supervision in village fund governance. This is because the use of village funds is still very vulnerable to fraud. The impact is that many uses of village funds are not on target and do not improve the welfare of rural people. Participatory supervision can encourage village residents to actively monitor and supervise the use of village funds so that they are on target. However, literacy on the use of village funds is still very minimal, so the public is reluctant to contribute to the governance of village funds. This study uses a literature study approach by identifying several literatures in the last five years based on Google Scholar searches. This study found that participatory supervision can strengthen indicators of citizen participation in village fund governance in Indonesia. This has an impact on strengthening active citizen participation in supervising and supervising the use of village funds. This study also found that strengthening literacy is needed for village communities so that the use of village funds can be on target and beneficial for improving citizen welfare at the rural level.
References
Ackerman, J. (2004). Co-Governance for Accountability: Beyond "Exit" and "Voice". World Development, 32(3), 447–463.
Agrawal, A., & Ribot, J. (1999). Accountability in decentralization: A framework with South Asian and West African cases. Journal of Developing Areas, 33(4), 473–502.
Antlöv, H., Wetterberg, A., & Dharmawan, L. (2016). Village governance, community life, and the 2014 Village Law in Indonesia. Bulletin of Indonesian Economic Studies, 52(2), 161–183.
Arianto, B., & Bakthiar, R. (2023). Effective Strategies for Preventing Bribery on Village Fund Management in Pandeglang Regency. ASSETS: Jurnal Akuntansi Dan Pendidikan, 12(1), 83-103. http://doi.org/10.25273/jap.v12i1.14487
Arianto, B. (2023). Tata kelola Media Sosial sebagai Institusionalisasi Praktik Akuntansi dalam Pengelolaan Dana Desa di Indonesia. Akuntansi dan Teknologi Informasi, 16(2), 106-127. https://doi.org/10.24123/jati.v16i2.5644
Arianto, B., & Handayani, B. (2023). Media Sosial Sebagai Saluran Komunikasi Digital Kewargaan: Studi Etnografi Digital. ARKANA: Jurnal Komunikasi dan Media, 2(02), 220-236. https://doi.org/10.62022/arkana.v2i02.5813
Arianto, B., & Simatupang, L., (2024). Konsep Dasar Metoda Studi Kepustakaan. Borneo Novelty Publishing. https://doi.org/10.70310/pe2eeb30
Arianto, B., & Oktaviani, T. (2025). Transparency and accountability in bribery prevention in village fund governance based on citizenship behavior. Journal of Accounting and Investment, 26(1), 335-359. https://doi.org/10.18196/jai.v26i1.20840
Arifin, S., Winarno, A., & Syamsuddin, M. (2015). Implementation of village fund policy in Indonesia. International Journal of Administrative Science & Organization, 22(2), 61–69.
Fox, J. A. (2015). Social accountability: what does the evidence really say? World Development, 72, 346–361.
Fung, A., Graham, M., & Weil, D. (2007). Full Disclosure: The Perils and Promise of Transparency. Cambridge University Press.
Gaventa, J., & Barrett, G. (2012). Mapping the outcomes of citizen engagement. World Development, 40(12), 2399–2410.
Gigler, B.-S., & Bailur, S. (Eds.). (2014). Closing the Feedback Loop: Can Technology Bridge the Accountability Gap? World Bank Publications.
Habermas, J. (1996). Between Facts and Norms: Contributions to a Discourse Theory of Law and Democracy. MIT Press.
Heeks, R. (2022). Digital democracy and citizen participation: A framework for understanding the role of digital technology in participatory governance. Government Information Quarterly, 39(2), 101660.
Joshi, A. (2013). Do they work? Assessing the impact of transparency and accountability initiatives in service delivery. Development Policy Review, 31, s29–s48.
Joshi, A., & Houtzager, P. P. (2012). Widgets or watchdogs? Conceptual explorations in social accountability. Public Management Review, 14(2), 145–162.
Kusumawati, N., Lestari, D. M., & Sari, G. I. (2025). Studi Fenomenologi Digitalisasi dan Akuntabilitas Digital Keuangan Desa. AKUNTANOGRAFI: Journal of Accounting Research, 1(1), 1-15.
Linders, D. (2012). From e-government to we-government: Defining a typology for citizen coproduction in the age of social media. Government Information Quarterly, 29(4), 446–454.
Mansuri, G., & Rao, V. (2013). Localizing Development: Does Participation Work? The World Bank.
Masykur, M. (2018). Pengaruh Politik Lokal Terhadap Transparansi Pengelolaan Dana Desa: Studi Kasus di Desa X. Jurnal Administrasi Publik, 10(2), 45-60.
Nugroho, R. A. (2017). Penguatan Partisipasi Masyarakat dalam Pengelolaan Dana Desa: Tantangan dan Peluang. Jurnal Kajian Pemerintahan, 15(3), 234-247.
Olken, B. A. (2007). Monitoring corruption: Evidence from a field experiment in Indonesia. Journal of Political Economy, 115(2), 200–249.
Peixoto, T., & Fox, J. (2016). When Does ICT-Enabled Citizen Voice Lead to Government Responsiveness? World Bank Policy Research Working Paper.
Puspitasari, E., & Rahayu, S. (2018). Transparency and accountability of village fund management in Indonesia. Journal of Accounting and Investment, 19(2), 177–190.
Riyadi, W., & Kurnadi, E. (2020). Pengaruh Pemanfaatan Teknologi Informasi, Partisipasi Penganggaran dan Pengawasan terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Sindang Kabupaten Majalengka. Jurnal Ekonomi Syariah dan Bisnis, 3(2), 160–168. https://doi.org/10.31949/mr.v3i2.2438
Sarius, D. P., Wardi, J., & Pahlawan, R. (2025). Analisis Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah Kabupaten Bengkalis. AKUNTANOGRAFI: Journal of Accounting Research, 1(1), 16-30.
Sudarmanto, E., Gunawan, A., Hidayat, S., Saputra, M. F. M., & Arianto, B. (2024). Sarasehan Anti Korupsi Suap Berbasis Tata Kelola Media Sosial bagi Mahasiswa. Jurnal Pengabdian Dharma Wacana, 5(1), 95-106.
Wijaya, A., & Nurmandi, A. (2017). Citizen participation in monitoring local government budgeting: A case study of the "Open Village Budget" initiative in Indonesia. Journal of Public Administration and Governance, 7(3), 25–41.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
