Optimization and Transparency of Village Fund Management: An Islamic Economic Perspective
Abstract
Optimizing and ensuring transparency in the management of Village Funds is essential for promoting community development and social well-being; however, these efforts are frequently undermined by misuse and corruption. Although Islamic economics offers a robust ethical framework grounded in justice, trust, and public interest, existing studies largely examine village fund management from a general perspective and rarely integrate Islamic economic principles, particularly within the specific context of Aceh Province. This descriptive qualitative study aims to analyze the optimization and transparency of village fund allocation from an Islamic economic perspective in Lampisang Dayah Village, Aceh Besar. Data were collected through direct observation, document analysis, and in-depth interviews with nine village officials and five community members selected using snowball sampling. The findings indicate that village fund management in Lampisang Dayah Village has reached an optimal and transparent level consistent with Islamic economic principles. Optimization is reflected in participatory planning processes that involve the community, including women, as well as in the implementation of pro-welfare programs such as Direct Cash Assistance and food security initiatives that support the public good. Transparency is realized through regular financial reporting to local authorities and the provision of accessible project information boards for the public. Nevertheless, challenges remain in expanding fund capacity for long-term infrastructure development and strengthening women’s active participation. This study contributes theoretically and practically to the discourse on equitable and sustainable village fund management and offers a contextual model that may be replicated in other villages.
References
Aditya, Y. F. P., & Hapsari, A. N. S. (2020). Local Wisdom: Can It Mitigate the Risk of Fraud? ACCRUALS (Accounting Research Journal of Sutaatmadja), 4(01), 18–34. https://doi.org/10.35310/accruals.v4i01.382
Adriani, D., Sjarkowie, F., Minha, A., Alamsyah, I., & Yazid, M. (2020). Pelatihan Perencanaan Partisipatif Bagi Masyarakat Dalam Rangka Pemanfaatan Dana Desa Yang Efektif Dan Efisien Di Desa Sejaro Sakti. ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat, 3(1), 37–44. https://doi.org/10.24071/aa.v3i1.2949
Agustina, W. (2021). Pengaruh Dana Desa (DD) dan Pendapatan Asli Desa (PADES) terhadap Pemberdayaan Ekonomi. Jurnal Ilmiah Akuntansi Manajemen, 4(2), 130–135. https://doi.org/10.35326/jiam.v4i2.1313
Al-Daghistani, S. (2016). Semiotics of Islamic Law, Maṣlaḥa, and Islamic Economic Thought. International Journal for the Semiotics of Law, 29(2), 389–404. https://doi.org/10.1007/s11196-016-9457-x
Ash-Shiddiqy, M. (2022). Potensi Desa Dan Strategi Penerapan Ekonomi Islam Dalam Pengelolaan Bisnis Bumdes. Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama, 22(1), 1–28. https://doi.org/10.14421/aplikasia.v22i1.2759
Batubara, C., Harahap, I., & Marpuah, S. (2020). The Impact Of Village Funds On Enhanching Welfare Of North Maluku Communities Using Falah Approach. Ikonomika, 5(2), 205–230. https://doi.org/10.24042/febi.v5i2.6985
Chapra, M. U. (2016). The Future of Economics: An Islamic Perspective. In Islamic Economics Series - 21. The Islamic Foundation.
Direktorat Pembinaan Peran Serta Masyarakat KPK. (2024). Membangun Desa Tanpa Korupsi: Laporan Kegiatan Program Percontohan Desa Antikorupsi 2024. Komisi Pemberantasan Korupsi (KPK).
Elmiana, E., Saguni, D. S., Mardiana, M., & Kurra, S. D. (2022). Effectiveness of Village Fund Utilization in Village Community Empowerment in Tondowolio Village, Tanggetada District, Kolaka Regency. Jurnal Ilmiah Ilmu Administrasi Publik, 12(2), 575. https://doi.org/10.26858/jiap.v12i2.39361
Erival, C. Y., Handayani, M., & Akmal, N. (2023). Dampak Akuntabilitas, Transparansi Pengelolaan Fiskal Dan Kebijakan Desa Terhadap Kesejahteraan Masyarakat Di Kecamatan Ulee Kareng Kota Banda Aceh. Journal Of Applied Managerial Accounting, 7(2), 230–239.
Freitasl, A. da C., & Costa, H. da. (2022). Enhancing Community Welfare: Analysis of Village Fund Management in the Socio-Economic Sector. Law and Economics, 16(1), 15–29. https://doi.org/10.35335/laweco.v16i1.49
Handayani, E., Garad, A., Suyadi, A., & Tubastuvi, N. (2023). Increasing the performance of village services with good governance and participation. World Development Sustainability, 3(July 2022), 100089. https://doi.org/10.1016/j.wds.2023.100089
Irawan, D., & Gunawan, A. (2025). Metode Penelitian Ekonomi dan Bisnis. UMSU Press. https://www.google.co.id/books/edition/Metode_Penelitian_Ekonomi_Bisnis/rk9mEQAAQBAJ?hl=id&gbpv=1&dq=teknik+snowball+sampling+adalah&pg=PA172&printsec=frontcover
Juliani, & Syahbudin. (2025). Prinsip dan Aplikasi Metode Penelitian Kualitatif: Kajian Teori dan Praktik. Merdeka Kreasi. https://www.google.co.id/books/edition/Prinsip_dan_aplikasi_metode_penelitian_k/1k5gEQAAQBAJ?hl=id&gbpv=1&dq=Penelitian+menggunakan+pendekatan+kualitatif+dengan+metode+deskriptif+untuk+menggali+dan+menganalisis+fenomena+secara+mendalam&pg=PA79&printsec=fr
Kasih, A. M., & Rini. (2018). Factors Influencing Islamic Social Reporting Disclosure in Some Selected Countries. International Conference on Islamic Finance, Economics and Business, 276–296.
Kemendesa PDTT. (2021). Laporan Pengelolaan Dana Desa Tahun 2020.
Ladewi, Y., Supriadi, T., Sjam, J. M. E., * W., * A., & Subowo, H. (2020). the Effect of Accountability and Transparency of Village Fund Management. The International Journal of Accounting and Business Society, 28(2), 45–64. https://doi.org/10.21776/ub.ijabs.2020.28.2.3
Latifah, E., & Abdullah, R. (2024). Prinsip-Prinsip Ekonomi Islam Dalam Manajemen Keuangan Syariah. JIDE : Journal Of International Development Economics, 2(02), 98–116. https://doi.org/10.62668/jide.v2i02.1186
Lubis, Z. F., & Syam, S. (2025). Pengaturan Transparansi dan Akuntabilitas Pengelolaan Wakaf Pada BWI Perspektif Maqashid Syari’ah (Studi BWI Provinsi Sumatera Utara). Jurnal Hukum Lex Generalis, 6(2), 1–14. https://doi.org/10.56370/jhlg.v6i2.845
Matana, D. D. I., & Hapsari, A. N. S. (2022). Implementasi Asas Transparansi Dan Partisipatif Dalam Pengelolaan Dana Desa: Studi Kasus Pada Desa Sepakung Kabupaten Semarang. Referensi : Jurnal Ilmu Manajemen Dan Akuntansi, 9(2), 113–120. https://doi.org/10.33366/ref.v9i2.1862
Muhammad, A., Mediaty, & Haliah. (2022). Accountability and Transparency in the Public and Private Sector. International Journal Of Humanities Education and Social Sciences (IJHESS), 1(6), 857–862. https://doi.org/10.55227/ijhess.v1i6.167
Neri, R., & Setiamandani, E. D. (2019). Akuntabilitas penganggaran dana desa di desa sumberejo kecamatan batu kota batu. JISIP: Jurnal Ilmu Sosial Dan Ilmu …, 8(2), 34–41. https://publikasi.unitri.ac.id/index.php/fisip/article/view/1708
Nurfani, S., Muhsin, N. B., & Suratno, A. (2024). Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Dana Desa Di Desa Soagimalaha Kecamatan Kota Maba Kabupaten Halmahera Timur. EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 11(2), 540–575. https://doi.org/10.30640/ekonomika45.v11i2.2553
Nurwulandari, A. (2023). The Effectiveness of Village Financial Management in Sukabakti village, Tambelang District, Bekasi Regency. Journal of Economics and Business (JECOMBI), 3(03), 125–131. https://doi.org/10.58471/jecombi.v3i03.59
Padiatra, A. M., Nurrohman, A., & Mukrom, A. (2019). MENUJU DESA SEJAHTERA : Implementasi Dana Desa terkait Pemberdayaan di Desa Wanakaya Kabupaten Cirebon Jawa Barat. Empower: Jurnal Pengembangan Masyarakat Islam, 4(2), 165. https://doi.org/10.24235/empower.v4i2.4376
Prasetio, J. E., & Sabihaini. (2023). Accountability Concept of Village Fund Management through Religious Spirit. International Journal of Applied Business and International Management, 8(2), 193–205. https://doi.org/10.32535/ijabim.v8i2.2 470
Pratama, W. B., Syarfi, I. W., & Hasnah, H. (2023). Efektivitas pemberdayaan masyarakat dengan menggunakan dana desa di Kabupaten Pasaman Barat (studi kasus di nagari maju dan nagari berkembang). Region : Jurnal Pembangunan Wilayah Dan Perencanaan Partisipatif, 18(2), 534. https://doi.org/10.20961/region.v18i2.59446
Puspitasari, S., & Kristanto, S. B. (2021). Evaluasi Pengelolaan Dana Desa Pada BUMDes Serdang Tirta Kencana. SULUH: Jurnal Abdimas, 3(1), 63–72. https://doi.org/10.35814/suluh.v3i1.2099
Rozalinda. (2016). Ekonomi Islam: Teori dan Aplikasinya pada Aktivitas Ekonomi. Rajawali Pers.
Saputro, A., Sholihin, M. R., & Purnomo, H. (2021). Management of Village Funds in Accordance With Permendagri Number 20 of 2018. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan Dan Pajak, 5(2), 63–73. https://doi.org/10.30741/assets.v5i2.691
Sauqi, Muhammad., Rusydi, Akhmad., M. (2023). Metode Ijtihad Syafi ’ Iyyah Oriented Dalam Pemikiran Ekonomi Islam Ulama Banjar ( Studi Kitab Sabîl Al-Muhtadîn , Muhammad Sauqi Akhmad Rusydi STIQ Amuntai Masruddin IAI Darussalam Martapura Abstrak. Jurnal Ilmiah Keagamaan Dan Kemasyarakatan, 17(4), 2740–2762. https://ejournal.unesa.ac.id/index.php/avatara/article/view/19494%0Ahttps://ejournal.unesa.ac.id/index.php/avatara/article/view/19494/17812
Setianingsih, N. A., Asmoro, W. K., & Putranti, E. (2022). Pengaruh Partisipasi Masyarakat, Transparansi dan Akuntabilitas dalam Pengelolaan Dana Program Pemberdayaan Masyarakat. Owner, 6(4), 3860–3869. https://doi.org/10.33395/owner.v6i4.1127
Shofiyanti, E. (2021). Potorono Village Fund Management on Community Satisfaction in the View of Islamic Economics. AL-FALAH : Journal of Islamic Economics, 6(1), 71. https://doi.org/10.29240/alfalah.v6i1.2596
Suwito, & Jannang, A. R. (2022). Village Financial Transparency And Accountability (Empirical Study in Disadvantaged Villages in West Halmahera Regency). International Journal of Environmental, Sustainability, and Social Science, 3(1), 08–16. https://doi.org/10.38142/ijesss.v3i1.128
Utama, L. S., Effendy, K., -, N., & Wildan, L. (2019). Analysis of Village Fund Policy Implementation in Improving Village Independence in Lombok Tengah Districtnusa Tenggara Barat Province. Journal of Public Administration and Governance, 9(4), 75. https://doi.org/10.5296/jpag.v9i4.15510
Wafirotin, K. Z., & Septiviastuti, U. (2019). The Effect of Transparency, Community Participation, and Accountability on Management of Village Funds in Ponorogo Regency. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 14(1), 31. https://doi.org/10.24269/ekuilibrium.v14i1.1527
Wardiyanti, T. K., & Budiwitjaksono, G. S. (2021). the Effect of Competence, Transparency, Accountability, and Participation on Village Government Performance. Jurnal Proaksi, 8(2), 469–483. https://doi.org/10.32534/jpk.v8i2.2104
Wea, A., & Rahmadhani, S. (2025). Kinerja Pengelolaan Dana Desa: Dampak Partisipasi, Evaluasi Anggaran, dan Kejelasan Tujuan. Owner, 9(2), 726–737. https://doi.org/10.33395/owner.v9i2.2648
Zitri, I., Rifaid, R., & Lestanata, Y. (2020). Implementasi Dana Desa dalam Meningkatkan Kesejahteraan Masyarakat Desa Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa. Journal of Governance and Local Politics, 2(2), 164–190. https://doi.org/10.47650/jglp.v2i2.60
Copyright (c) 2025 Wilda Marjana, Cut Dian Fitri, Rina Desiana
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
All submitted article manuscripts must go through all review stages for the journal Jurnal Ilmu Ekonomi dan Bisnis Islam to accept and publish them. By submitting the manuscript, authors agree to the following terms:
- The authors guarantee that the article is original and has not been previously published. The article does not contain illegal statements and does not infringe upon the rights of others. The authors affirm that the article is entirely their own copyright. If there are quotations or references from other sources, authors must obtain written permission and ensure that the quotations are free from third-party rights.
- Authors retain the copyright to their work and grant the first publication rights to the Jurnal Ilmu Ekonomi dan Bisnis Islam under the Creative Commons Attribution-NonCommercial License 4.0 International (CC BY-NC 4.0). This license allows others to share the work while attributing the authorship and initial publication to this journal. However, commercial use of the work is not permitted.
- Authors are permitted to make additional contractual arrangements for non-exclusive distribution of the published journal version. For example, they may submit the article to an institutional repository or publish it in a book, with acknowledgement of the initial publication in this journal.
- Authors are allowed and encouraged to post their work online before and during the submission process. This is considered to promote productive exchange and early and broader citation of published work (see the Influence of Open Access).
All articles in the Jurnal Ilmu Ekonomi dan Bisnis Islam are licensed under the Creative Commons Attribution-NonCommercial 4.0 International License.
2.png){kind=logo}
