Digitalisasi Pengelolaan Dana Desa di Desa Bina Baru Kabupaten Sidenreng Rappang

Authors

  • Muhammad Rais Rahmat Razak Universitas Muhammadiyah Sidenreng Rappang
  • Nurjannah Nonci Universitas Muhammadiyah Sidenreng Rappang
  • Sandi Lubis Universitas Muhammadiyah Sidenreng Rappang
  • Dayadi Universitas Muhammadiyah Sidenreng Rappang
  • Mutiah Khaerunnisa Universitas Muhammadiyah Sidenreng Rappang

DOI:

https://doi.org/10.33506/jn.v11i2.4947

Keywords:

village funds, transparency, accountability, digital transformation, digitization

Abstract

This study analyzes the digitization of village fund management in Bina Baru Village, focusing on implementation conditions, stakeholder roles, and strategies for improving effectiveness. Using a qualitative approach with NVivo 12 Plus data analysis through in-depth interviews with Village Head, Finance Head, Village Operator, Village Secretary, and Community Leaders. The research results show that digitization of village fund management experiences paradoxical conditions with partial achievements in various aspects. Digital systems have been successfully implemented operationally internally and provide convenience for village officials in administrative and managerial functions. However, digitization faces significant challenges in public accessibility aspects where the community cannot access digital systems, so the principles of transparency and public accountability have not been optimally achieved. Digital transformation involves collaborative roles from various stakeholders with clear differentiation. Strategies to improve digitization effectiveness require a comprehensive approach including increasing accessibility through public digital portals, stabilizing technical infrastructure, developing human resource capacity, increasing community participation with digital consultation mechanisms, and multi-stakeholder collaboration.

References

Anggraini, V. P. (2020). Analisis akuntabilitas, transparansi dan value for money dalam prinsip good governance untuk alokasi dana desa di Desa Banjarsari Kecamatan Ngajum Kabupaten Malang.

Creswell, J. W. (2014). Desain Penelitian: Pendekatan Kualitatif, Kuantitatif, dan Campuran. Thousand Oaks, CA: SAGE Publications.

Daruhadi, G., & Sopiati, P. (2024). Metode Pengumpulan Data Penelitian. Jurnal Cendekia Ilmiah, 3(5), 5423–5443.

Handayani, B. D., Ismiyati, I., & Astuti, D. P. (2023). Environment Concern Through Digitalization of Village Financial Reporting and Accountability of Village Fund Management: Can it Accelerate the Achievement of Village Sustainable Development Goals (SDGs)? IOP Conference Series: Earth and Environmental Science, 1248.

Ismayadi, Zulfan, Putra Armidin, R., Herianto, T., Satria Lubis, A., Marpaung, J. L., Gunaika, R., Hayatunnufus, Siringoringo, Y. B., Azhari, & Munzaimah. (2023). The Effectiveness of Digital Literacy in Improving Community Skills in the Tanjung Kasau Plantation Village. ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat, 8(2), 931–936. https://doi.org/10.32734/abdimastalenta.v8i2.11314

Jumaiyah, Andayani, W., Rosidi, & Purwanti, L. (2025). Digital Transformation in Village Financial Management: a Bibliometric Analysis of Research Evolution and Contemporary Challenges. Public and Municipal Finance, 14(2), 15–28. https://doi.org/10.21511/pmf.14(2).2025.02

Kaefer, F., Roper, J., & Sinha, P. (2015). A software-assisted qualitative content analysis of news articles: Example and reflections. Forum Qualitative Sozialforschung, 16(2). https://doi.org/10.17169/fqs-16.2.2123

Lukiastuti, F., Iskanto, I., & Djou, L. G. (2022). The Mediation Role of the Village Fund Management System on the Relationship Between HR Advantages, Utilization of IT, and Village Government Performance. Jurnal Bina Praja, 14(2), 349–359. https://doi.org/10.21787/jbp.14.2022.349-359

Mada, S., Kalangi, L., & Gamaliel, H. (2017). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(2), 106–115. https://doi.org/10.35800/jjs.v8i2.17199

Nahruddin, Z. (2014). Akuntabilitas Dan Transparansi Pengelolaan Dana Alokasi Desa Di Desa Pao-Pao Kecamatan Tanete Rilau Kabupaten Barru. Otoritas : Jurnal Ilmu Pemerintahan, 4(2), 193–201. https://doi.org/10.26618/ojip.v4i2.95

Nasution, I. R., & Budianto, B. (2025). Analisis Sistem Informasi Dana Desa Terhadap Transparansi dan Akuntabilitas Pengelolaan Keuangan Desa (Studi Kasus: Desa Tanjung Hataran Kabupaten Simalungun). Warta Dharmawangsa, 19(1), 523–530. https://doi.org/10.46576/wdw.v19i1.5903

Neumeyer, X., Santos, S. C., & Morris, M. H. (2021). Overcoming Barriers to Technology Adoption When Fostering Entrepreneurship Among the Poor: The Role of Technology and Digital Literacy. IEEE Transactions on Engineering Management, 68(6), 1605–1618. https://doi.org/10.1109/TEM.2020.2989740

Onitsuka, K., Hidayat, A. R. R. T., & Huang, W. (2018). Challenges for the next level of digital divide in rural Indonesian communities. Electronic Journal of Information Systems in Developing Countries, 84(2), 1–25. https://doi.org/10.1002/isd2.12021

Paulus, R., Xiong, C., & Socher, R. (2018). A deep reinforced model for abstractive summarization. 6th International Conference on Learning Representations, ICLR 2018 - Conference Track Proceedings, i, 1–12.

Prabowo, A., Khairul Muluk, M. R., & Hayat, A. (2021). Model collaborative governance dalam pembangunan desa pada masa covid-19: studi di Kabupaten Lampung Selatan. Publisia: Jurnal Ilmu Administrasi Publik, 6(1), 15–31. https://doi.org/10.26905/pjiap.v6i1.5393

Razak, M. R. R., Sofyan, B., Sofyan, W., Lubis, S., & Rais, T. R. (2024). Development of integrated village fund governance model with siberas public service application. Edelweiss Applied Science and Technology, 8(5), 2184–2198. https://doi.org/10.55214/25768484.v8i5.1969

Saputro, A. R., Gusnadi, A. M., Zanah, Z., & Simatupang, J. W. (2021). Tantangan Konektivitas dan Aksesibilitas Dalam Pengembangan Pelayanan Kesehatan Berbasis Telemedicine di Indonesia: Sebuah Tinjauan. JIE Scientific Journal on Research and Application of Industrial System.

Sugiyono, S. (2015). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. In Bandung: Alfabeta.

Werner, M., Wiese, M., & Maas, A. (2021). Embedding process mining into financial statement audits. International Journal of Accounting Information Systems, 41, 100514. https://doi.org/https://doi.org/10.1016/j.accinf.2021.100514

Zhao, W., Liang, Z., & Li, B. (2022). Realizing a Rural Sustainable Development through a Digital Village Construction: Experiences from China. Sustainability (Switzerland), 14(21). https://doi.org/10.3390/su142114199

Published

2025-11-16

How to Cite

Razak, M. R. R., Nonci, N., Lubis, S., Dayadi, & Khaerunnisa, M. (2025). Digitalisasi Pengelolaan Dana Desa di Desa Bina Baru Kabupaten Sidenreng Rappang. Jurnal Noken: Ilmu-Ilmu Sosial, 11(2), 411–422. https://doi.org/10.33506/jn.v11i2.4947

Similar Articles

1 2 3 4 5 > >> 

You may also start an advanced similarity search for this article.