Analysis of financial management in the implementation of Minabua Village development, Mimika Regency

https://doi.org/10.35912/jomabs.v2i3.3067
Published: Jun 17, 2025

Abstract:

Purpose: This study aims to 1. analyze financial management in the implementation of the development of Minabua Village, Mimika Regency. The main focus of this study is to assess the extent to which the planning, implementation, and reporting processes of the village budget have been carried out in accordance with the principles of 2. transparency, accountability, 3. participatory, and effective. The importance of 4. Monitoring and evaluation of village funds as an instrument to improve the welfare of village communities, so good financial management is the main requirement in realizing village development.

Research methodology: This study uses a descriptive qualitative approach with data collection techniques in the form of surveys, observations, in-depth interviews, and documentation studies. Informants in this study consisted of village officials, community leaders. Data were analyzed through the process of data reduction, data presentation, and drawing conclusions.

Results: The results of the study indicate that 1. the financial management of Minabua Village has developed, In terms of planning, although it has involved community participation through village deliberations, it has not fully reflected the priority needs of the community. In implementation, 3. Accountability and Financial Transparency are good but there are still obstacles that are still lacking 4. Community Participation in Village Development. Reporting and accountability have not fully run according to the rules due to the lack of technical understanding of village officials. Supervision and 5. Monitoring and evaluation by the regional government are still weak and tend to be purely administrative.

Keywords:
1. Financial Management
2. Accountability
3. Transparency
4. Participation
5. Monitoring and Evaluation
Authors:
1 . Hario Pri Asmara
Universitas Cenderawasih, Jayapura, Papua, Indonesia
2 . Elsyan R. Marlissa
Universitas Cenderawasih, Jayapura, Papua, Indonesia
3 . Transna Putra Urip
Universitas Cenderawasih, Jayapura, Papua, Indonesia
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How to Cite
Asmara, H. P., Marlissa, E. R., & Urip, T. P. (2025). Analysis of financial management in the implementation of Minabua Village development, Mimika Regency. Journal of Multidisciplinary Academic Business Studies, 2(3), 485–501. https://doi.org/10.35912/jomabs.v2i3.3067
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Issue & Section
Vol. 2 No. 3 (2025): May
Articles
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  4. Khatimah, H. (2020). Pengelolaan Dana Desa dalam Pembangunan Ekonomi Masyarakat untuk Kemaslahatan Umat (Studi Kasus di Gampong Lambeugak Kecamatan Kuta Cot Glie Kabupaten Aceh Besar). UIN AR-RANIRY.
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  7. Pramukti, A. (2019). Literasi Penyusunan Laporan Keuangan Dana Desa pada Desa Sanrobone Kabupaten Takalar. Buletin Udayana Mengabdi, 18(3), 68-71.
  8. Putri, A. L., Charista, F. D. F., Lestari, S., & Trisiana, A. (2020). Implementasi pancasila dalam pembangunan dibidang pendidikan. TERAMPIL: Jurnal Pendidikan dan Pembelajaran Dasar, 7(1), 13-22. doi:https://doi.org/10.24042/terampil.v7i1.5666
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  10. Rahma, S., Triono, A., & AT, M. E. P. (2023). Implementing social security programs for employees in Bandar Lampung: Challenges and recommendations. Journal of Governance and Accountability Studies, 3(2), 109-119.
  11. Rajabi, A., & Ghalehteimouri, K. J. (2023). Application of Meta-SWOT method for tourism development planning of Farsi Island of the Persian Gulf Region. Journal of Sustainable Tourism and Entrepreneurship, 4(3), 189-204.
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  13. Rohman, A., & Ika Sasti, E. (2018). Pengelolaan Administrasi Keuangan Pemerintah Desa.
  14. Ruru, N., Kalangi, L., & Budiarso, N. S. (2017). Analisis Penerapan Alokasi Dana Desa (ADD) dalam Upaya Meningkatkan Pembangunan Desa (Studi Kasus pada Desa Suwaan, Kecamatan Kalawat, Kabupaten Minahasa Utara). Going Concern : Jurnal Riset Akuntansi, 12(01).
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