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

https://doi.org/10.35912/jomabs.v2i3.3067
Published: May 29, 2025

Abstract:

Purpose: This study aimed to analyze financial management in the implementation of development in Minabua Village, Mimika Regency. The main focus is to evaluate the planning, implementation, and reporting of the village budget in line with the principles of transparency, accountability, participation, and effectiveness. Monitoring and evaluation of village funds are essential instruments for improving community welfare, with good financial management as a prerequisite for realizing sustainable village development.

Methodology: A descriptive qualitative approach was employed using surveys, observations, in-depth interviews, and documentation studies. The informants included village officials and community leaders. Data were analyzed through reduction, presentation and conclusion drawing.

Results: The findings indicate that financial management in the Minabua Village has shown progress. Planning has involved community participation through village deliberations but has not fully addressed the priority needs. Implementation demonstrates accountability and transparency; however, community participation remains limited. Reporting and accountability are constrained by the lack of technical capacity of village officials. Furthermore, monitoring and evaluation conducted by regional authorities are weak and largely administrative in nature.

Conclusions: Although transparency and accountability in financial management are relatively strong, shortcomings in community participation and technical reporting hinder effective implementation. Stronger monitoring and evaluation mechanisms are required.

Limitations: This study was limited to a single village and may not represent broader practices across Mimika Regency or Papua.

Contribution: This study provides empirical insights into village financial management, offering policy-relevant recommendations to strengthen transparency, participation, and evaluation as foundations for improved village development outcomes.

Keywords:
1. Accountability
2. Financial Management
3. Monitoring and Evaluation
4. Participation
5. Transparency
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
View PDF
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), 195–210. https://doi.org/10.35912/jomabs.v2i3.3067
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 2 No. 3 (2025): May
Articles
Creative Commons License

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

References

    Amegayibor, G. K. (2023). Work-life Balance Practices and Employee Job Satisfaction: A Case Study of Ghana's Security Industry in Greater Accra. Annals of Human Resource Management Research, 3(1), 41-54. doi:https://doi.org/10.35912/ahrmr.v3i1.1659

    Andni, R., Indriyani, N., Anggraeni, R. N., Sholikhah, F. I., Ulfa, M., & Aini, I. N. (2023). Peran Pemerintah Desa dalam Pengelolaan Dana Desa untuk Pemberdayaan Masyarakat (Studi Kasus Desa Wates Kecamatan Undaan Kabupaten Kudus). Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital, 2(1), 13-24. doi:https://doi.org/10.58222/jemakbd.v2i1.147

    Askandar, N. S., & Sari, A. F. K. (2023). Analisis Transparansi Pengelolaan Laporan Keuangan BUMDes Terhadap Laporan Aset Desa (Studi Kasus BUMDes Cinandang Kecamatan Dawarblandong Kabupaten Mojokerto). e_Jurnal Ilmiah Riset Akuntansi, 12(2), 681-690.

    Aula, A., Umar, H. B., & Hafizrianda, Y. (2025). The influence of local government policy on the cultural wisdom of noken use by civil servants (ASN) on the productivity and income of papuan women noken artisans in Mimika Baru District, Mimika Regency. Journal of Multidisciplinary Academic and PracticeStudies. doi:https://doi.org/10.35912/jomaps.v3i2.3403

    Bancin, D. S. N. B., & Hasibuan, N. F. A. (2023). Analisis Pengelolaan Alokasi Dana Desa dalam Pembangunan Desa (Studi Kasus: Desa Minta Kasih, Kecamatan Salapian, Kabupaten Langkat). Moneter: Jurnal Ekonomi dan Keuangan, 1(4), 181-196. doi:https://doi.org/10.61132/moneter.v1i4.78

    Berkat, V. M., & Lumentah, N. (2022). Analisis Faktor-Faktor Yang Mempengaruhi Pertumbuhan Ekonomi di Kabupaten Mimika. Journal of Economics and Regional Science, 2(1), 50-67. doi:https://doi.org/10.52421/jurnal-esensi.v2i1.211

    Diansari, R., Othman, J., & Musah, A. (2023). Accountability and perception of prosocial behavior in village fund management. Journal of Governance and Regulation, 12, 124-132. doi:https://doi.org/10.22495/jgrv12i1art12

    Iryanti, W. S., Pangkey, M., & Londa, V. (2014). Dampak Otonomi Khusus Terhadap Kesejahteraan Masyarakat Asli Papua di Distrik Mimika Timur Kabupaten Mimika Provinsi Papua. Jurnal Administrasi Publik, 2(3), 107-119.

    Kondo, T., & Mutsvangwa, S. (2025). The dynamics of fiscal deficit and current account in 12 SADC countries. Journal of Governance and Accountability Studies, 5(1), 17-31. doi:https://doi.org/10.35912/jgas.v5i1.2499

    Kurniawan, M. Y., & Riharjo, I. B. (2019). Tinjauan Atas Pengelolaan Keuangan Desa dalam Mendukung Kebijakan Dana Desa (Studi Empiris di Desa Ngabar Kecamatan Jetis Kabupaten Mojokerto). Jurnal Ilmu dan Riset Akuntansi (JIRA), 8(11), 1-19.

    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, 7(2), 92-104. doi:https://doi.org/10.33084/neraca.v7i2.3567

    Lerkkanen, M.-K., & Pakarinen, E. (2019). The Role of Parental Beliefs and Practices in Children’s Motivation in a Changing World. Motivation in Education at a Time of Global Change, 20, 151-167. doi:https://doi.org/10.1108/S0749-742320190000020008

    Mustafa, A. U., Afzal, H., & Zahoor, Z. (2020). Green Economy and its Future. Journal of Sustainable Tourism and Entrepreneurship, 2(2), 119-131. doi:https://doi.org/10.35912/joste.v2i2.650

    Natision, A., Esien, E. B., Harjo, D., Agoestyowati, R., & Lestari, P. (2022). The Effect of Public Accountability and Transparency on State Financial Management Mechanism: A Quantitative Method Analysis. Ilomata International Journal of Social Science, 3, 415-434. doi:https://doi.org/10.52728/ijss.v3i1.433

    Nuramal, N., Rusni, R., Ishak, I., & Abduh, M. (2025). Effect of Transparency, Accountability and Community Participation on Village Fund Management in Mamasa Regency. Journal of Management and Administration Provision, 5, 308-321. doi:https://doi.org/10.55885/jmap.v5i2.629

    Pramukti, A. (2019). Literasi Penyusunan Laporan Keuangan Dana Desa pada Desa Sanrobone Kabupaten Takalar. Buletin Udayana Mengabdi, 18(3), 68-71. doi:https://doi.org/10.24843/bum.2019.v18.i03.p12

    Prihatin, G. F., Afifi, M., & Singandaru, A. B. (2024). Analisis Pengelolaan Alokasi Dana Desa (Add) dalam Upaya Meningkatkan Pembangunan Desa: Studi Kasus: Desa Suangi, Kecamatan Sakra, Kabupaten Lombok Timur. Jurnal Konstanta, 3(1), 1-23. doi:https://doi.org/10.29303/konstanta.v3i1.996

    Putra, F. (2023). Village Governance and Public Participation in Indonesia. Journal of Interdisciplinary Socio-Economic and Community Study, 3, 55-64. doi:https://doi.org/10.21776/jiscos.03.2.02

    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

    Rahma, S., Triono, A., & A.T, M. E. P. (2024). Implementing Social Security Programs for Employees in Bandar Lampung: Challenges and Recommendations. Journal of Governance and Accountability Studies, 3(2), 109-119. doi:https://doi.org/10.35912/jgas.v3i2.1873

    Rajabi, A., & Ghalehteimouri, K. J. (2022). Application of Meta-SWOT Method for Tourism Development Planning of Farsi Island of the Persian Gulf Region. Journal of Sustainable Tourism and Entrepreneurship, 4(2), 123-138. doi:https://doi.org/10.35912/joste.v4i2.1935

    Risnawati, D. (2017). Pengelolaan Aset Desa dalam Upaya Meningkatkan Kesejahteraan di Desa Krayan Bahagia Kecamatan Long Ikis Kabupaten Paser. eJournal Ilmu Pemerintahan, 5(1), 199-212.

    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(1), 83-90. doi:https://doi.org/10.32400/gc.12.01.17140.2017

    Salindeho, M. M., Kalangi, L., & Warongan, J. (2017). Analisis Pengelolaan Dan Pemanfaatan Dana Desa Di Kecamatan Damau Kabupaten Kepulauan Talaud. Jurnal Riset Akuntansi Dan Auditing" Goodwill", 8(2). doi:https://doi.org/10.35800/jjs.v8i2.17420

  1. Amegayibor, G. K. (2023). Work-life Balance Practices and Employee Job Satisfaction: A Case Study of Ghana's Security Industry in Greater Accra. Annals of Human Resource Management Research, 3(1), 41-54. doi:https://doi.org/10.35912/ahrmr.v3i1.1659
  2. Andni, R., Indriyani, N., Anggraeni, R. N., Sholikhah, F. I., Ulfa, M., & Aini, I. N. (2023). Peran Pemerintah Desa dalam Pengelolaan Dana Desa untuk Pemberdayaan Masyarakat (Studi Kasus Desa Wates Kecamatan Undaan Kabupaten Kudus). Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital, 2(1), 13-24. doi:https://doi.org/10.58222/jemakbd.v2i1.147
  3. Askandar, N. S., & Sari, A. F. K. (2023). Analisis Transparansi Pengelolaan Laporan Keuangan BUMDes Terhadap Laporan Aset Desa (Studi Kasus BUMDes Cinandang Kecamatan Dawarblandong Kabupaten Mojokerto). e_Jurnal Ilmiah Riset Akuntansi, 12(2), 681-690.
  4. Aula, A., Umar, H. B., & Hafizrianda, Y. (2025). The influence of local government policy on the cultural wisdom of noken use by civil servants (ASN) on the productivity and income of papuan women noken artisans in Mimika Baru District, Mimika Regency. Journal of Multidisciplinary Academic and PracticeStudies. doi:https://doi.org/10.35912/jomaps.v3i2.3403
  5. Bancin, D. S. N. B., & Hasibuan, N. F. A. (2023). Analisis Pengelolaan Alokasi Dana Desa dalam Pembangunan Desa (Studi Kasus: Desa Minta Kasih, Kecamatan Salapian, Kabupaten Langkat). Moneter: Jurnal Ekonomi dan Keuangan, 1(4), 181-196. doi:https://doi.org/10.61132/moneter.v1i4.78
  6. Berkat, V. M., & Lumentah, N. (2022). Analisis Faktor-Faktor Yang Mempengaruhi Pertumbuhan Ekonomi di Kabupaten Mimika. Journal of Economics and Regional Science, 2(1), 50-67. doi:https://doi.org/10.52421/jurnal-esensi.v2i1.211
  7. Diansari, R., Othman, J., & Musah, A. (2023). Accountability and perception of prosocial behavior in village fund management. Journal of Governance and Regulation, 12, 124-132. doi:https://doi.org/10.22495/jgrv12i1art12
  8. Iryanti, W. S., Pangkey, M., & Londa, V. (2014). Dampak Otonomi Khusus Terhadap Kesejahteraan Masyarakat Asli Papua di Distrik Mimika Timur Kabupaten Mimika Provinsi Papua. Jurnal Administrasi Publik, 2(3), 107-119.
  9. Kondo, T., & Mutsvangwa, S. (2025). The dynamics of fiscal deficit and current account in 12 SADC countries. Journal of Governance and Accountability Studies, 5(1), 17-31. doi:https://doi.org/10.35912/jgas.v5i1.2499
  10. Kurniawan, M. Y., & Riharjo, I. B. (2019). Tinjauan Atas Pengelolaan Keuangan Desa dalam Mendukung Kebijakan Dana Desa (Studi Empiris di Desa Ngabar Kecamatan Jetis Kabupaten Mojokerto). Jurnal Ilmu dan Riset Akuntansi (JIRA), 8(11), 1-19.
  11. 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, 7(2), 92-104. doi:https://doi.org/10.33084/neraca.v7i2.3567
  12. Lerkkanen, M.-K., & Pakarinen, E. (2019). The Role of Parental Beliefs and Practices in Children’s Motivation in a Changing World. Motivation in Education at a Time of Global Change, 20, 151-167. doi:https://doi.org/10.1108/S0749-742320190000020008
  13. Mustafa, A. U., Afzal, H., & Zahoor, Z. (2020). Green Economy and its Future. Journal of Sustainable Tourism and Entrepreneurship, 2(2), 119-131. doi:https://doi.org/10.35912/joste.v2i2.650
  14. Natision, A., Esien, E. B., Harjo, D., Agoestyowati, R., & Lestari, P. (2022). The Effect of Public Accountability and Transparency on State Financial Management Mechanism: A Quantitative Method Analysis. Ilomata International Journal of Social Science, 3, 415-434. doi:https://doi.org/10.52728/ijss.v3i1.433
  15. Nuramal, N., Rusni, R., Ishak, I., & Abduh, M. (2025). Effect of Transparency, Accountability and Community Participation on Village Fund Management in Mamasa Regency. Journal of Management and Administration Provision, 5, 308-321. doi:https://doi.org/10.55885/jmap.v5i2.629
  16. Pramukti, A. (2019). Literasi Penyusunan Laporan Keuangan Dana Desa pada Desa Sanrobone Kabupaten Takalar. Buletin Udayana Mengabdi, 18(3), 68-71. doi:https://doi.org/10.24843/bum.2019.v18.i03.p12
  17. Prihatin, G. F., Afifi, M., & Singandaru, A. B. (2024). Analisis Pengelolaan Alokasi Dana Desa (Add) dalam Upaya Meningkatkan Pembangunan Desa: Studi Kasus: Desa Suangi, Kecamatan Sakra, Kabupaten Lombok Timur. Jurnal Konstanta, 3(1), 1-23. doi:https://doi.org/10.29303/konstanta.v3i1.996
  18. Putra, F. (2023). Village Governance and Public Participation in Indonesia. Journal of Interdisciplinary Socio-Economic and Community Study, 3, 55-64. doi:https://doi.org/10.21776/jiscos.03.2.02
  19. 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
  20. Rahma, S., Triono, A., & A.T, M. E. P. (2024). Implementing Social Security Programs for Employees in Bandar Lampung: Challenges and Recommendations. Journal of Governance and Accountability Studies, 3(2), 109-119. doi:https://doi.org/10.35912/jgas.v3i2.1873
  21. Rajabi, A., & Ghalehteimouri, K. J. (2022). Application of Meta-SWOT Method for Tourism Development Planning of Farsi Island of the Persian Gulf Region. Journal of Sustainable Tourism and Entrepreneurship, 4(2), 123-138. doi:https://doi.org/10.35912/joste.v4i2.1935
  22. Risnawati, D. (2017). Pengelolaan Aset Desa dalam Upaya Meningkatkan Kesejahteraan di Desa Krayan Bahagia Kecamatan Long Ikis Kabupaten Paser. eJournal Ilmu Pemerintahan, 5(1), 199-212.
  23. 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(1), 83-90. doi:https://doi.org/10.32400/gc.12.01.17140.2017
  24. Salindeho, M. M., Kalangi, L., & Warongan, J. (2017). Analisis Pengelolaan Dan Pemanfaatan Dana Desa Di Kecamatan Damau Kabupaten Kepulauan Talaud. Jurnal Riset Akuntansi Dan Auditing" Goodwill", 8(2). doi:https://doi.org/10.35800/jjs.v8i2.17420