Published: 2025-12-01
Penerapan Prinsip-Prinsip Value for Money dalam Sistem Tata Kelola Keuangan Desa
DOI: 10.35870/jemsi.v11i6.5264
Abstract
Village governments as owners of regional autonomy rights still face challenges in ensuring that the performance of public sector organizations provides real, transparent results, and in accordance with community expectations. The purpose of this research is to analyze the application of Value for Money (VfM) principles in financial governance in Panggungharjo Village, Sewon Sub-district, Bantul Regency, including aspects of economy, efficiency, and effectiveness. This research uses a qualitative method. Data was collected through direct observation and in-depth interviews with village officials. Data analysis was conducted through the stages of open coding, axial coding, and selective coding using the Strauss and Corbin model to identify core themes in village financial management. The results of the study indicate the application of the VfM principle through the optimization of resources, utilization of village assets, increasing village revenue through BUMDes, and budget planning based on priority needs. There are still several obstacles to be faced, including limited flexibility in budget changes due to regulations, changes in central government policy, fluctuations in material prices, and weather factors that affect program implementation. However, Panggungharjo Village has been able to adapt quickly through good planning supported by community participation. Thus, it can be concluded that Panggungharjo Village's financial governance is transparent, accountable, and in accordance with VfM principles, and needs improvement in risk anticipation and adaptation to external changes.
Keywords
Value for Money; Village Finansial Management; Transparency; Efficiency; Effectiveness
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 11 No. 6 (2025)
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Section: Articles
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Published: 2025-12-01
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/jemsi.v11i6.5264
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Ridofi aidan Hartoyo, Universitas Nahdlatul Ulama Yogyakarta
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Nahdlatul Ulama Yogyakarta, Jalan Ringroad Barat, Dowangan, Sleman, Daerah Istimewa Yogyakarta, Indonesia.
Gigih Aulia Hilmiawan, Universitas Nahdlatul Ulama Yogyakarta
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Nahdlatul Ulama Yogyakarta, Jalan Ringroad Barat, Dowangan, Sleman, Daerah Istimewa Yogyakarta, Indonesia.
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