Transparansi Pengelolaan Dana Desa dalam Implementasi Program Pemberdayaan Ekonomi melalui BUMDes sebagai Instrumen Pencapaian SDG’s Desa

Marawata, Aji Safawalina (2026) Transparansi Pengelolaan Dana Desa dalam Implementasi Program Pemberdayaan Ekonomi melalui BUMDes sebagai Instrumen Pencapaian SDG’s Desa. Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

This study analyzes the transparency of Village Fund and BUMDes management in Karangbendo Village and its implementation in economic empowerment programs linked to Village SDG’s 8. The method used is descriptive qualitative accompanied by source triangulation techniques and analyzed using the Miles and Huberman model. Findings reveal that transparency through physical and digital media is established, though digital literacy remains a challenge. While multi-layered deliberations exist, BUMDes management remains passive and representative. Access to planning documents is open, but Accountability Reports (LPJ) are still restricted as internal documents due to regulatory boundaries. Implementation aligns with Village SDG’s 8, prioritizing food security (20.02%), Village Cash for Work (PKTD), and stunting management as long-term human resource investment. The study recommends enhancing communication through proactive and visual social media content to increase the inclusivity of village transparency.

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