WSEAS Transactions on Business and Economics
Print ISSN: 1109-9526, E-ISSN: 2224-2899
Volume 22, 2025
Identifying Village Fund Governance Model in Kudus Regency, Central Java, Indonesia
Authors: , , ,
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Abstract: This study aims to evaluate village fund governance based on village resource potential in Kudus Regency, Central Java, Indonesia. This study is a qualitative study using comparative descriptive analysis. The results of the study revealed that the planning of the use of village funds was in accordance with applicable laws and regulations. The village head as the holder of the authority to manage village finances has considered and calculated the real needs of the village in accordance with the ownership and condition of village resources. Strategic management is needed in managing village funds by establishing or developing Village-Owned Enterprises.
Keywords:
Qualitative study, strategic management, village fund governance, village finances, village resources, village-owned enterprises
Pages: 1647-1662
DOI: 10.37394/23207.2025.22.132