TRANSFORMASI TATA KELOLA DANA DESA UNTUK MENINGKATKAN PENDAPATAN DESA

Abstract

bstract: Transformation of Village Fund Governance to Increase Village Revenue Main Purpose - This research aims to explore the role of village funds in increasing village revenue. Method - This research uses the explanatory case study method. The in- vestigative informants are several parties from the official management related to the management of village funds. Main Findings - This research finds that village funds play a significant role in optimizing village revenue. Village funds as a stimulus and the prin- cipal capital in developing the potential of village wealth as a component of the village’s source of income. The primary embodiment of this contribution is the allocation of village funds to manage village-owned enterprises. Theory and Practical Implications - The local government needs to in- volve in mapping potential and conducting business feasibility tests before establishing village-owned enterprises. Otherwise, the village government must be more creative and innovative to create the village’s source of in- come. Novelty - This research emphasizes village fund governance is a novelty in village accounting research.