• ISSN: 2010-0248
    • Abbreviated Title: Int. J. Innov.  Manag. Technol.
    • Frequency: Bimonthly
    • DOI: 10.18178/IJIMT
    • Editor-in-Chief: Prof. Jin Wang
    • Executive Editor: Ms. Nina Lee
    • Abstracting/ Indexing: Google Scholar, Ulrich's Periodicals Directory,  Crossref and ProQuest, Electronic Journals Library.
    • E-mail: ijimt@ejournal.net
IJIMT 2020 Vol.11(4): 122-129 ISSN: 2010-0248
doi: 10.18178/ijimt.2020.11.4.888

Implementation of Good Governance in Indonesia’s Village Fund Program (Program Dana Desa) to Accelerate Community Welfare: A Case Study in Sleman, Daerah Istimewa Yogyakarta Province

Anastasia Susty Ambarriani, Christina Wiwik Sunarni, and Pratiwi Budiharta
Abstract— In 2015, The Indonesian government introduced Village Funds (dana desa) as a source of fund to help villages become economically independent and competitive by increasing the village’s local income. The purpose of this fund is to accelerate the villages’ economic development and also increase the community’s wealth. This research aims to investigate whether the villages in Sleman, in the Daerah Istimewa Yogyakarta province has managed the fund according to good governance principles. The good governance principles used to evaluate village fund management are: participation, equality, transparency, competency, and consensus. Quantitative and qualitative approaches were performed to answer the research question. A quantitative approach was executed by using questionnaires, while focus group discussion was performed as a part of the qualitative approach. Research results show that government officers of sample villages have implemented and managed the village fund based on good governance principles. Another finding of this study is that the allocation and use of funds in three villages were merely directed towards compliance with the specific regulation on village fund. This is seen as a weakness in the regulation since it does not encourage creativity and innovativeness of government officers in developing the village that suits the villages’ need. Upcoming research related to village fund topics in Indonesia may focus on developing a comprehensive model on the implementation of village fund programs throughout Indonesia.

Index Terms— Good governance, principles of good governance, village fund.

The authors are with the Accounting Department at Universitas Atma Jaya Yogyakarta, Indonesia (e-mail: susty.ambarriani@uajy.ac.id, anastasiasusty@gmail.com, wiwik.sunarni@uajy.ac.id, pratiwi.budiharta@uajy.ac.id).

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Cite: Anastasia Susty Ambarriani, Christina Wiwik Sunarni, and Pratiwi Budiharta, " Implementation of Good Governance in Indonesia’s Village Fund Program (Program Dana Desa) to Accelerate Community Welfare: A Case Study in Sleman, Daerah Istimewa Yogyakarta Province," International Journal of Innovation, Management and Technology vol. 11, no. 4, pp. 122-129, 2020.

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