Implementation of Good Governance Principles in Village Revenue and Expenditure Budget Management (Study on Bedengung Village Government in 2023)

Abstract

Good governance, or effective governance, is defined as a development management system that is
mutually reinforcing, responsible, and consistent with democratic principles and efficient market
practices. The concepts of effective governance constitute an essential basis for administering
transparent, accountable, and participatory governance. The study's goals are to describe how the
principles of good governance (openness, participation by the community, accountability, fairness,
and effectiveness/efficiency) are put into practice and to find out what problems the government is
having managing the Village Revenue and Expenditure Budget (APBDes) in Bedengung Village for
2023. Good governance denotes governance that is ethical, clean, and authoritative. The research
used a qualitative method with a descriptive approach, utilizing primary and secondary data. Data
collection techniques included interviews, observations, and documentation. The theoretical
framework is based on Arifin Tahir’s (2014) good governance theory. The analysis results indicated
that the implementation of good governance principles in managing the APBDes of Bedengung Village
remains partially ineffective. Four of the five principles—transparency, fairness, accountability, and
effectiveness/efficiency—are not yet fully operational, while only one principle, community
participation, has seen successful implementation. Challenges in applying good governance to
APBDes management stem from two factors: internal and external. Internal factors encompass
inadequate oversight within the village administration, a deficiency in openness, and insufficient
discipline among officials during working hours. External causes encompass constrained budget
allocations and inadequate supervision from higher governmental authorities.