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	bibo:abstract "Penelitian ini bertujuan menganalisis dan mendeskripsikan pengelolaan Bantuan Keuangan Khusus Desa (BKKD) untuk pembangunan jalan poros desa di Desa Sumodikaran, Kecamatan Dander, Kabupaten Bojonegoro, Tahun Anggaran 2025, menggunakan grand theory good governance menurut United Nations Development Programme (UNDP, 1997) diperkuat teori pengelolaan sebagai kerangka analitis fungsi perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. Penelitian menggunakan metode deskriptif kualitatif dengan purposive sampling terhadap sepuluh informan, dianalisis melalui wawancara mendalam, observasi lapangan, dan studi dokumentasi dengan model interaktif Miles, Huberman, dan Saldana (2014). Hasil penelitian menunjukkan pengelolaan BKKD berada dalam transisi menuju tata kelola yang baik. Transparansi baru mencapai tahap prosedural karena distribusi informasi tidak merata dan dokumen teknis belum dapat diakses publik. Akuntabilitas berpola asimetris: akuntabilitas vertikal berjalan baik dengan penyerapan anggaran 99,8 persen melalui Siskeudes, sedangkan akuntabilitas sosial masih lemah akibat penolakan akses terhadap Laporan Pertanggungjawaban yang bertentangan dengan Undang-Undang Nomor 14 Tahun 2008. Partisipasi masih prosedural karena warga Dusun Tempuran tidak diundang langsung dan kelompok perempuan serta pemuda belum terwakili. Penelitian merekomendasikan Pemerintah Desa Sumodikaran mempublikasikan dokumen pertanggungjawaban BKKD secara terbuka, membangun partisipasi inklusif, dan memperkuat fungsi pengawasan dalam pengelolaan BKKD. Pemerintah Kabupaten Bojonegoro direkomendasikan memperkuat capacity building aparatur desa serta mempertegas klausul transparansi dan partisipasi dalam Peraturan Bupati tentang BKKD."^^xsd:string;
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