Akuntabilitas Pengelolaan Keuangan Desa dalam Perspektif Good Governance: Tinjauan Literatur Sistematis

Abstract

This research focuses on examining accountability in village financial management thru the perspective of good governance by applying the Systematic Literature Review (SLR) method. This study aims to trace the development of research, identify dominant themes, and understand the interconnections between transparency, community participation, and accountability in village financial governance. Data were collected thru a search of scientific articles on Google Scholar within the 2021–2025 range using the keywords accountability, village finance, and good governance. The article selection stages were carried out using the PRISMA method, which includes identification, screening, eligibility assessment, and final article determination. Out of a total of 38 collected articles, 7 articles were deemed to meet the inclusion criteria and were analyzed using a thematic approach. The research findings show that the accountability of village financial management is influenced by several important factors, such as transparency, the quality of human resources, the use of technology, and the effectiveness of the monitoring system. Transparency has proven to strengthen public trust, although its implementation is still largely administrative. On the other hand, the limited capacity of village officials, suboptimal supervision, and minimal community involvement remain the main obstacles. This study provides a scientific contribution in the form of a conceptual mapping related to village financial governance, which can also be utilized as an academic reference in the development of education, research, and policy formulation to strengthen good governance practices at the village government level.