Optimasi Pengelolaan Keuangan Desa Melalui Partisipasi Masyarakat Dalam Pembangunan Infrastruktur
Abstract
Rural infrastructure development requires community involvement as an essential component of participatory and accountable governance. This study analyzes the forms of community participation in Takatunga Village, the factors influencing it, and its relationship with village financial management, particularly the use of Village Funds for infrastructure development. Using a qualitative descriptive approach through interviews, observations, and document analysis, the findings show that participation primarily takes the form of labor contributions during the implementation stage, while involvement in planning and evaluation remains limited. Key barriers include low self-confidence, time constraints due to agricultural activities, and insufficient information dissemination. Although social capital—such as mutual cooperation and trust in local leaders—encourages community engagement, financial management remains top-down, preventing social capital from being integrated into budgeting processes. The study highlights the need to strengthen deliberation forums, improve community budget literacy, and enhance transparency to promote more substantive participation in village infrastructure development.
Full Text:
PDFReferences
Anisa, B. M. N., Noor, I., & Nugroho, G. W. (2024). Efektivitas Pengelolaan Dana Desa dalam Pemberdayaan Masyarakat di Kecamatan Jampangkulon. As-Syirkah : Islamic Economics & Finacial Journal, 3(3), 1665–1687. https://doi.org/10.56672/assyirkah.v3i3.327
Arsyad, L. (2010). Ekonomi Pembangunan (Edisi 5). UPP STIM YKPN.
Asdi, Tawil, N. S. K. M. R., Zen, A., & Hendayani, N. (2023). Fund financial management strategy effort to improve accountability and sustainability of village government leadership. Enrichment: Journal of Management, 13(3), 154–165. www.enrichment.iocspublisher.org
Fujiyanti, Sawitri, D., & Mulyono, S. (2023). A Multisite Study on the Governance of Rural Labor-Intensive Programs Post Pandemic Covid -19. International Journal of Social Science And Human Research, 06(12), 7494–7499. https://doi.org/10.47191/ijsshr/v6-i12-37
Hadita, A., & Rashid, S. (2024). Clinic Strengthening Society Participation on Planning the Development of a Religious Tourism Village Through Transparency , Accountability , Communication and Leadership. Journal of Nonformal Education, 10(2), 239–250. https://journal.unnes.ac.id/journals/jone
Hasanati, S., Rijanta, R., & Pitoyo, A. J. (2023). Rural planning study based on RPJMDes in Jepitu Village, Gunung Kidul Regency, Indonesia. IOP Conference Series: Earth and Environmental Science, ICOAGPG-2022, 1–7. https://doi.org/10.1088/1755-1315/1190/1/012034
Hussain, S., Maqbool, R., Hussain, A., & Ashfaq, S. (2022). Assessing the Socio-Economic Impacts of Rural Infrastructure. Buildings, 12(947), 1–18. https://doi.org/https://doi.org/ 10.3390/buildings1207094
Ikhyanuddin, Haykal, M., & Murhaban. (2025). Reformasi Pengelolaan Keuangan Daerah : Inovasi dan Tata Kelola Penyusunan APBD. Penerbit Takaza Innovatix Labs.
Irawan, A. (2023). The Influence of Village Fund Allocation Policies on Infrastructure Development in Villages. Journal of Governance, 8(4), 619–627. https://doi.org/http://dx.doi.org/10.31506/jog.v8i4.23016 The
Kuswanto, & Anderson, I. (2023). Structural Model of Community Participation in Rural Development in Jambi Province , Indonesia. Population and Economics, 7(2), 115–141. https://doi.org/10.3897/popecon.7.e97189
Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative data Analysis: A Methods Sourcebook (Edition 3). SAGE Publications.
Naeem, M., Ozuem, W., Howell, K., & Ranfagni, S. (2024). Demysti fi cation and Actualisation of Data Saturation in Qualitative Research Through Thematic Analysis. International Journal of Qualitative Methods, 23, 1–17. https://doi.org/10.1177/16094069241229777
Ompusunggu, V. M., & Munthe, R. G. (2020). Implementasi Kebijakan Alokasi Dana Desa ( ADD ) Terhadap Peningkatan Pembangunan Desa Pada Kecamatan Merek , Kabupaten Karo , Sumatera Utara Implementation of Village Fund Allocation Policy ( ADD ) Against Increasing Village Development in Merek District. Ekonomikawan: Jurnal Ilmu Ekonomi Dan Studi Pembangunan, 20(2), 162–169. https://doi.org/10.30596/ekonomikawan.v%vi%i.5491 Implementasi
Putra, F. (2023). Village Governance and Public Participation in Indonesia. JISCOS Journal of Interdisciplinary Socio-Economic and Community Study, 03(2), 55–64. https://journal.unnes.ac.id/journals/jone
Rachmawati, W. C., & Indudewi, D. (2024). AKUNTABILITAS DAN TRANSPARASI PENGELOLAN ALOKASI DANA DESA PEMBANGUNAN INFRASTRUKTUR DESA BLERONG. SOLUSI : Jurnal Ilmiah Bidang Ilmu Ekonomi, 22(2), 187–196.
Rahmasari, B. (2020). Paradigma Pembangunan Desa Dalam Pengelolaan Keuangan Desa Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa. Volksgeist, 3(2), 117–132. https://doi.org/10.24090/volksgeist.v3i2.4001
Ramandey, L., & Binur, R. E. (2020). Public Participation in the Village Infrastructure Development Process Case Study : Program PNPM Mandiri Perdesaan in the Village Ambora Jayapura. International Journal of Progressive Sciences and Technologies (IJPSAT), 22(2), 232–234. http://ijpsat.ijsht-journals.org
Sulistyowati, R., & Nataliawati, R. (2022). Analisis Akuntabilitas, Transparansi, dan Partisipasi Masyarakat dalam Pengelolaan Keuangan Dana Desa. Owner : Riset Dan Jurnal Akuntansi, 6(2), 1798–1811. https://doi.org/https://doi.org/10.33395/owner.v6i2.819 Analisis
Susanti, D., Sujianto, Tua, H., As’ari, H., & Yulia, D. (2025). Impacts of community participation , multi-actor collaboration , transparency , and accountability on village financial governance in Rokan Hulu , Indonesia. Otoritas: Jurnal Ilmu Pemerintahan, 15(1), 234–250. https://doi.org/https://doi.org/10.26618/ojip.v15i1.15900
Tamsil, Yunus, R., & Mariati. (2025). MANAJEMEN KEUANGAN DESA BERBASIS PARTISIPASI MASYARAKAT : STRATEGI TATA KELOLA KEUANGAN YANG BERKELANJUTAN. Journal Publicuho, 8(1), 581–590. https://doi.org/https://doi.org/10.35817/publicuho.v8i1.690
Taurista, H., & Choiriyah, I. U. (2024). Community Participation in Development Planning is Driven by Leadership, Communication, and Education. Community Education Development Articles, 15(3). https://doi.org/https://doi.org/10.21070/ijccd.v15i3.1080
DOI: https://doi.org/10.30596/ekonomikawan.v25i2.27377









