Village Fund Allocation and Village Welfare: The Role of Village Potential as a Moderator
DOI:
https://doi.org/10.53866/jimi.v5i4.944Keywords:
Village fund allocation, village potential, village welfareAbstract
Village fund allocation remains a significant concern for the government due to persistent cases of misuse that can reduce village welfare. The purpose of this study is to examine and analyze the effect of village fund allocation on village welfare, moderated by village potential. This study used a purposive sampling method for all provincial governments in Indonesia that reported village financial data for 2017-2020. The analytical approach used panel data regression with eViews version 12. The study found that village fund allocation had a positive and significant effect on village welfare. However, village potential did not significantly enhance the effect of village fund allocation on village welfare. The practical implication of this study is that village fund allocation has been proven to significantly improve village welfare, making it crucial to ensure optimal distribution and management. Furthermore, this study explains that village potential has not been able to moderate the effect of village funds, indicating that this potential may not be optimally utilized. Therefore, efforts are needed to strengthen village capacity to manage existing potential to achieve synergy between village funds and local potential. This study can also serve as a reference for local governments in designing local potential-based development strategies that are more integrated with village funding.
References
Algifari. (2021). Pengolahan data panel untuk penelitian bisnis dan ekonomi dengan eviews 11. Yogyakarta: UPP STIM YKPN.
Bili, A. S., Normiyati, N., & Gaffar, A. (2022). Pengaruh alokasi dana desa terhadap tingkat kesejahteraan masyarakat. Kaizen. Vol. 1(1), 1-10.
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review. Vol. 22(1), 20-47.
Fathony, A. A., Iqbal, M., & Sopian, A. (2019). Pengaruh alokasi dana desa terhadap pemberdayaan masyarakat dan peningkatan kesejahteraan masyarakat di desa Langonsari Kecamatan Pameungpeuk Kabupaten Bandung. AKURAT: Jurnal Ilmiah Akuntansi. Vol. 10(3), 41-57.
Harahap, A. Y. (2021). Pengaruh alokasi dana desa terhadap kesejahteraan masyarakat: Studi desa di Kecamatan Tamiang Hulu, Kabupaten Aceh Tamiang. ARBITRASE: Journal of Economics and Accounting. Vol. 1(3), 151-157.
Herianti, E., & Litdia. (2022). The role of village fund allocation (ADD) in improve community welfare through village potential. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara. Vol. 8(1), 99-115.
Hoesada, J. (2019). Akuntansi desa. Jakarta: Salemba Empat.
Indrayani, N. K.A., & Setiawan, N. D. (2018). Pengaruh partisipasi masyarakat dan kebijakan pemerintah terhadap kesejahteraan masyarakat melalui keberlanjutan pariwisata Niusa Penida. E-Jurnal Ekonomi dan Bisnis Universitas Udayana. Vol. 7(4), 1079-1106.
Kusumawardani, V. P., & Alfiyah, T. D. (2022). Pengaruh alokasi dana desa terhadap kesejahteraan masyarakat desa: Studi pada desa Baun Bango Kecamatan Kamipang Kabupaten Katingan. Neraca: Jurnal Pendidikan Ekonomi. Vol. 7(2), 92-104.
Lona, M. (2023). Dampak pengelolaan alokasi dana desa terhadap kesejahteraan masyarakat desa Oebafok Kecamatan Rote Barat daya. Jurnal Ekonomika45. Vol. 10(2), 12-20.
Luju, E., Wisang, I. V., Wulandari, C. A., & Poin, W. A. (2020). Pengaruh pengelolaan alokasi dana desa terhadap kesejahteraan masyarakat melalui pemberdayaan masyarakat desa di desa Bloro Kecamatan Nita Kabupaten Sikka. Jurnal Projemen. Vol. 7(1), 37-55.
Oki, K. K., Pangastuti, M. D., & Ua, N. (2020). Pengaruh pengelolaan alokasi dana desa terhadap pemberdayaan dan peningkatan kesejahteraan masyarakat desa Maurisu Selatan Kecamatan Bikomi Selatan. Jurnal Ekonomi Pembangunan. Vol. 5(1), 65-72.
Pasoloran, O. (2001). Teori stewardship: Tinjauan konsep dan implikasinya pada akuntabilitas organisasi sektor publik. Jurnal Bisnis dan Akuntansi. Vol. 3(2), 419-432.
Peraturan Pemerintah Republik Indonesia Nomor 37 Tahun 200t tentang Pedoman Pengelolaan Keuangan Desa.
Subhan. (2019). Kontribusi alokasi dana desa pada peningkatan ekonomi masyarakat: Studi kasus desa Teluk Langkap, Kabupaten Tebo. Indonesian Journal of Islamic Economics and Business. Vol. 41(1), 19-29.
Sumarni, M. (2020). Pengaruh pengelolaan alokasi dana desa terhadap peningkatan kesejahteraan masyarakat. J-EBIS. Vol. 5(1), 77-90.
Tang, S., A., Maro, Y., Gorang, A. F., & Maruli, E. (2022). Pengaruh alokasi dana desa dan dana desa terhadap kesejahteraan masyarakat desa. Jurnal Ilmiah Wahana Pendidikan. Vol. 8(9), 384-399.
Tehupuring, R., Suhadarliyah, & Amelia, D. (2023). Pengaruh alokasi dana desa dan potensi desa terhadap manajemen keuangan desa. Analisis. Vol. 13(1), 135-145.
Todaro, M. P., & Smith, S. C. (2012). Economic Development (11thEd). New York: Pearson.
Widiantoro, S. (2020). Optimalisasi alokasi dana desa pada pembangunan infrastruktur sebagai upaya peningkatan kesejahteraan masyarakat desa Sumberdadap. Jurnal Meta Yuridis. Vol. 3(2), 113-125.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Ronald Tehupuring

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

















