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This research aims to analyze the effect of village apparatus competence and organizational commitment on village fund management accountability. In addition, researchers also examine the application of the village financial system (SISKEUDES) as an intervening variable. The population in this study were village officials in Kumpeh Ulu and Muaro Jambi sub-districts. Determination of the research sample using purposive sampling method, the number of samples is 145 data observations. The analysis technique used is the Structural Equation Model with the Partial Least Square (PLS) approach. The result of the research is that the competence of the village apparatus does not affect the accountability of village fund management. Organizational commitment and the implementation of SISKEUDES have a significant positive effect on the accountability of village fund management. The implementation of SISKEUDES can mediate the relationship between the competence of village officials and organizational commitment to the accountability of village fund management.

Since the implementation of UU no. 6 of 2014, the village has considerable authority to develop its territory according to its potential. To optimize development in the village, community participation and all stakeholders in the village are needed, one of which is the younger generation. The young generation is an important instrument in the development process at various levels, with a fairly large number, and is supported by intellectual qualities that are creative, innovative, and adaptive to change to become capital for development in the village. This paper provides an overview of the new format of the youth movement as a step to optimize the role of the young generation in village development through community-based Penta helix collaboration. The method used is descriptive qualitative. The research was conducted at the Ruang Inovasi Jombang community which was considered successful in implementing the Penta Helix concept between the community, government, private sector, academia, and the media in developing and increasing the competitiveness of the village potential-based SME creative industry, so as to reduce poverty and unemployment in productive age in rural areas.

This study aims to determine the appropriateness of village funds management and reporting budgets in Simeulue Regency based on the Regulation of the Ministry of Home Affairs Number 20 of 2018 and the Regulation of Simelue Regent Number 78 of 2018 concerning village fund management. This research is a study in all villages in Simeulue District in 138 villages. Data collection from this study was interviews and observations of 138 villages as the object of this research. Respondents in this research consist of two people in each village, with a total of 276 respondents. A qualitative descriptive was employed as the analysis method. Data were collected from interviews, observations and documentation. The results showed that the stages of village fund management in Simeulue Regency were following the mandate instructed by the Permendagri and the 2018 Simeulue regent regulation. Regarding managing the village fund budget, reporting, and accountability, there were still two villages, namely Lhok Makmur and Sembilan Villages, whose budgets still needed to be in order, resulting in reporting and accountability delays. Such conditions are caused by a lack of ability of the financial coordinator since the treasurer has newly served in that position. The implications of the findings are expected to be the basis for policymakers to manage village funds in the future.

The purpose of this research is to analyze the experience and understanding of village officials with respect to accountability in village fund financial management. Qualitative research methods with a phenomenological approach were used in this study through interviews with the village government in Tlogosari Village, Malang Regency, East Java Province, Indonesia. The results show that the accountability of village fund financial management is realized through the behavior of carrying out duties and responsibilities, greatest utilization of village discussions, and the overall activeness of village communities in supporting the village welfare. This understanding is considered to be in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. Supporting parties of the implementation of village fund financial management, namely the village government, local government, and local inspectorates should increase their commitment and consistency in order to create accountable management of village funds. At the inspection stage, particularly, the regional inspectorate is required to make improvements in the inspection process to maximize targeted development in fulfillment of the village needs.

There are still many villages that have abundant potential but have not been able to utilize it optimally. In general, the problem is in the capacity of managers and community empowerment. The relationship between Capacity Building in improving performance has been proven in many studies and the capacity building model. This study proposes a particular capacity-building model for developing village management to improve village welfare and independence. The research used the method of observation, open questionnaires, discussion group forums, and closed questionnaires to capture the needs of village development. The Capacity Building model is formulated based on a SWOT Analysis of the research data obtained.

After the implementation of UU Desa No. 6/2014, villages are now transformed with various authorities, so that villages are required to be able to manage their village potential for the greatest welfare of the community. In addition, the central government's push for the implementation of the SDGs Desa means that villages must focus on the total development of their communities. One of the fundamental aspects that must be owned by the village in order to encourage village development based on village potential is the leadership ability of the village head in managing existing resources. This is the case in Pesanggrahan Village, Kutorejo Subdistrict, Mojokerto Regency, which is a buffer zone for the Ngoro Industrial Park Mojokerto and the Pacet, Tretes and Trawas tourism areas. Not only that, Pesanggarahan Village also has historical and cultural ties that are deeply rooted since the Majapahit Kingdom era. From these 2 (two) things, the Pesanggarahan Village Head is able to encourage fundamental transformations in the community in the context of village development which is not only based on improving the welfare of the community but there are efforts to maintain the customs and culture that exist in Pesanggrahan Village amid the influence of outside culture caused by the current industrialisation that is growing so rapidly in the midst of the Pesanggarahan Village community. This article is the result of research using qualitative methods, looking at how the transformational leadership model of the Pesanggrahan Village Head, Kutorejo District, Mojokerto Regency and also the collaboration taken in an effort to accelerate village development. This article uses two approaches to analyse the transformational leadership model of Pesanggrahan Village Head and the ability to build catalytic collaboration. So that this article can later contribute as one of the references for models that can be developed to encourage accelerated village development based on their potential. Because so far, the fundamental problem in the village is that the government and the village head are less able to find the potential of the village which can then be managed for the greatest welfare of the people in the village.

This study aims to provide empirical evidence of the Independent Village Development Strategy by optimizing village potential to improve the economy and community welfare. This study utilizes a qualitative research approach to obtain and explore deeper information in order to formulate a strategy for developing an Independent Village. This strategy focuses on optimizing village potential using the SWOT analysis tool. The data analysis method includes the use of the EFE Matrix, IFE Matrix, SWOT Matrix, IE Matrix, and QSPM. These matrices consist of three stages: the input stage, the matching stage, and the decision stage. The empirical findings show that the Village Cultural Heritage has a distinctive characteristic in the form of a wealth of cultural heritage. The evaluation of internal factors and the evaluation of external factors show that the village has responded well to the challenges and opportunities presented by the village. The results of the analysis show that collaboration between the government, universities, and local organizations aims to develop community-based Human Resource Development and Community Service. This includes local community activities, research projects, innovation festivals, and CSR programs involving MSME actors.

This study aims to analyze the model of village expansion for village governance and improving the quality of public services. The Explanatory Sequential Mixed Method was used in the analysis of this study. Using 122 respondents of village officials in North Lombok Regency in 2022 indicated that the village expansion model (objectivity, subjectivity and psychological) improves village governance (accountability, transparance, openness and rule of law) and the quality of public services (convenience, security, reliability, personnel attention, problem-solving approach, fairness, fiscal responsibility and citizens influence). In addition, good village governance can strengthen the quality of public services. This research implies that the model of village expansion used in participatory development planning is to strengthen strengths to overcome weaknesses.

South Lampung Regency has 256 Village-Owned Enterprises (BumDes). A total of 47 of them are in the developing classification, so BumDes in the developing classification must be encouraged to become advanced BumDes. In order to encourage BumDes to progress, Universities (PT) have a strategic position to help develop Village-Owned Enterprises (BumDes), this is because PTs with their human resources are seen to have reliable expertise in accordance with the demands for developing BumDes. This research aims to describe the contribution of PT in the development of BumDes. The research location is Suak Village, Sidomulyo District, South Lampung Regency as a village that has a BumDes in the developing category towards Advanced BumDes. Data collection was carried out through interviews, documentation and literature study methods with BumDes actors, namely, BumDes administrators and members. Then, to complete the data, interviews were conducted with the Village Head and several people from the Suak community. Other important data was exported from secondary data, namely documentation related to BumDes and the contribution of universities. The research results illustrate that universities have contributed to developing BumDes. BumDes collaboration with PT is carried out through joint activities, where universities through teaching staff (lecturers) become facilitators and sponsors of these activities. Through community service activities as one of PT's tri-dharma, lecturers (academics) provide several materials related to efforts to develop BumDes. The weakness of the contribution from academics is that service activities are not carried out continuously or unsustainably so they do not reach the evaluation of BumDes development. Therefore, the contribution of PT with BumDes can be further increased in the form of providing more concrete material/knowledge/skills.

This study aims to determine the appropriateness of village funds management and reporting budgets in Simeulue Regency based on the Regulation of the Ministry of Home Affairs Number 20 of 2018 and the Regulation of Simelue Regent Number 78 of 2018 concerning village fund management. This research is a study in all villages in Simeulue District in 138 villages. Data collection from this study was interviews and observations of 138 villages as the object of this research. Respondents in this research consist of two people in each village, with a total of 276 respondents. A qualitative descriptive was employed as the analysis method. Data were collected from interviews, observations and documentation. The results showed that the stages of village fund management in Simeulue Regency were following the mandate instructed by the Permendagri and the 2018 Simeulue regent regulation. Regarding managing the village fund budget, reporting, and accountability, there were still two villages, namely Lhok Makmur and Sembilan Villages, whose budgets still needed to be in order, resulting in reporting and accountability delays. Such conditions are caused by a lack of ability of the financial coordinator since the treasurer has newly served in that position. The implications of the findings are expected to be the basis for policymakers to manage village funds in the future.