eprintid: 3005
rev_number: 7
eprint_status: archive
userid: 16
dir: disk0/00/00/30/05
datestamp: 2026-01-21 03:49:25
lastmod: 2026-01-21 03:49:25
status_changed: 2026-01-21 03:49:25
type: article
metadata_visibility: show
creators_name: Ahmad Suprastiyo, Suprastiyo (2026)
creators_name: Arief Januwarso, Januwarso
creators_name: Junadi, Junadi
creators_id: tiyopras207@gmail.com
creators_id: -
creators_id: -
corp_creators: Universitas Bojonegoro
title: Village Financial Management Through Good Governance: Challenges Faced by Village Governments in Managing Village Funds
ispublished: pub
subjects: JA
divisions: sch_art
keywords: Good Governance; Village Government; Village Finance; Village Funds
abstract: The purpose of this study is to analyze the village financial management model through the principles of good governance. The research method used a qualitative method with a case study design, data collection through observation techniques, in-depth interviews, and document analysis. Data validity was through triangulation of data sources and collection methods. The research informants numbered 17 people. Data analysis included data collection, data presentation, data condensation, and drawing conclusions. The results of the study indicate that accountability exists, but is not accompanied by commitment. Community participation focuses more on development results than on monitoring budget use. The use of village websites for financial transparency is still minimal. Law enforcement still shows non compliance with regulations in village financial management, so the concept of preventive supervision is needed. Conclusion The study shows that the Kapas Village Government has not fully implemented the principles of good governance in financial management. The limitations of this study relate to the lack of coverage of aspects of equality, vision, strategy, responsiveness, and consensus-oriented principles in village financial management. These limitations can be recommendations for further research. The implications of this study are the development of financial management concepts in village governance in Indonesia.
publisher: Journal of Social and Policy Issues
full_text_status: public
publication: Journal of Social and Policy Issues
volume: 5
number: 3
pagerange: 176-183
refereed: TRUE
issn: 2807-3843
citation:   Ahmad Suprastiyo, Suprastiyo (2026) and Arief Januwarso, Januwarso and Junadi, Junadi   Village Financial Management Through Good Governance: Challenges Faced by Village Governments in Managing Village Funds.  Journal of Social and Policy Issues, 5 (3).  pp. 176-183.  ISSN 2807-3843     
document_url: https://repository.unigoro.ac.id/id/eprint/3005/1/LIT%202025%20Ahmad%20Suprastiyo%2C%20Arief%20Januwarso%2C%20Junad.pdf