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August 21, 2025Jurnal Ilmiah Akuntansi KesatuanOpen Access

Utilization of Village Funds Based on Good Governance as a Formulation of Community Welfare

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Authors

DNDito Aditia Darma NasutionIMIskandar MudaMBMika Debora Br Barus

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Overview

Observational analysis shows good governance enhances community welfare in North Tapanuli Regency, indicating effective fund management.

Key Points

  • The study shows that village funds utilization is fairly good in enhancing community welfare, with good governance practices.
  • Key evidence includes community involvement and accountability in managing village funds across 241 villages in North Tapanuli Regency.
  • Analysis employed documentation, interviews, and observation, ensuring data validity through triangulation methods.
  • The findings highlight the importance of training and coordination among facilitators, although shifting regulations remain a challenge.

Cite This Study

Nasution et al. (2025) studied this question.

synapsesocial.com/papers/68af70687567bf4f94febbbchttps://doi.org/10.37641/jiakes.v13i4.3809
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Also Consider

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  1. 1Development of a Village Financial Governance Model (Case Study in Maitara Tengah Village, North Tidore District, Tidore Islands City)2025
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  3. 3FACTORS AFFECTING THE FINANCIAL ACCOUNTABILITY OF VILLAGE FUNDS: EVIDENCE FROM BANTEN & WEST JAVA (INDONESIA)2025
  4. 4Developing a Village Financial Governance Model: A Case Study of Maitara Tengah Village, Tidore Islands City, Indonesia2025
  5. 5The Impact of Good Governance Implementation, Competency of Village Apparatus, and Internal Control Systems on Village Fund Management with the Utilization of Information Technology as a Moderating Variable2025