Indonesian Journal of Cultural and Community Development

Vol. 16 No. 3 (2025): September
Village Development Articles

Village Officials and Accountable Governance of Village Funds for SDGs 8

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  • Siti Fatikhatur Riskiyah,
  • Sigit Hermawan
Siti Fatikhatur Riskiyah
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo
Sigit Hermawan
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo
Categories

Published 2025-09-12

Keywords

  • Village governance,
  • Transparency,
  • Accountability,
  • Village funds,
  • SDGs 8

Copyright (c) 2025 Siti Fatikhatur Riskiyah, Sigit Hermawan

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Village Officials and Accountable Governance of Village Funds for SDGs 8. (2025). Indonesian Journal of Cultural and Community Development, 16(3). https://doi.org/10.21070/cy8a0g43

Abstract

General Background: Village fund governance is central to strengthening local development and achieving Sustainable Development Goals (SDGs), particularly inclusive economic growth. Specific Background: In Indonesia, large fiscal transfers to villages demand transparent and accountable management by village officials to prevent misuse and ensure community benefits. Knowledge Gap: Existing studies often emphasize administrative compliance, while limited attention is given to how village officials operationalize transparency and accountability within local socio-institutional contexts. Aims: This study examines the role of village officials in managing village funds transparently and accountably as part of SDGs Goal 8 implementation. Results: Using a qualitative case study in Tambak Kalisogo Village, findings show that transparency is practiced through participatory budgeting, public reporting, and digital financial systems, while accountability is reinforced by multi-level reporting, community oversight, and institutional collaboration. Novelty: The study highlights a governance practice that integrates formal regulations with participatory and digital mechanisms at the village level. Implications: These findings suggest that strengthening institutional capacity and community involvement is essential for sustainable and inclusive village economic development aligned with SDGs 8.

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