Studi mandiri ini merupakan telaah literatur yang bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi efektivitas penyelenggaraan pengelolaan dana desa di Indonesia berdasarkan 10 artikel jurnal terpilih yang dipublikasikan antara tahun 2020 hingga 2024. Artikel dipilih berdasarkan relevansi topik yang ditemukan pada situs remote.ui.ac.id, Google Scholar, dan Taylor & Francis Online dengan kata kunci pencarian, “village funds financial management”, yang berasal dari jurnal internasional bereputasi dan jurnal nasional terakreditasi. Artikel jurnal yang dipilih berfokus pada pada pendekatan kuantitatif dengan metode analisis regresi linear dan Partial Least Square-Structural Equation Modeling (PLS-SEM). Studi mandiri ini menggunakan pendekatan teori agensi, kepatuhan, dan stewardship untuk mengkaji hubungan antara variabel-variabel yang mempengaruhi pengelolaan dana desa. Metodologi pengklasifikasin artikel jurnal dilakukan berdasarkan teori yang digunakan, metode penelitian yang digunakan, operasionalisasi variabel, frekuensi penelitian, dan keterbatasan penelitian. Ditemukan sebelas faktor yang signifikan mempengaruhi efektivitas pengelolaan dana desa, yaitu kompetensi sumber daya manusia, sistem pengendalian internal, akuntabel, kualitas laporan keuangan, kepemimpinan, digitalisasi pelaporan dana desa, transparansi, partisipasi masyarakat, pengaruh lingkungan sosial, perilaku prososial, dan manajemen risiko. Faktor-faktor tersebut dikelompokkan berdasarkan asas pengelolaan keuangan desa: akuntabilitas, transparansi, partisipatif, dan disiplin anggaran, dimana asas akuntabilitas paling dominan diteliti. Penelitian selanjutnya dapat diperluas dengan memperbesar cakupan wilayah penelitian, menambah variabel penelitian, menambah teori good governance, melengkapi data sekunder.

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This independent study is a literature review that aims to identify factors that influence the effectiveness of village fund management in Indonesia based on 10 selected journal articles published between 2020 and 2024. Articles were selected based on the relevance of the topic found on the remote.ui.ac.id website, Google Scholar, and Taylor & Francis Online with the search keyword, "village funds financial management", which comes from reputable international journals and accredited national journals. The selected journal articles focus on a quantitative approach with linear regression analysis and Partial Least Square-Structural Equation Modeling (PLS-SEM) methods. This independent study uses agency theory, compliance, and stewardship approaches to examine the relationship between variables that influence village fund management. The journal article classification methodology is carried out based on the theory used, the research method used, the operationalization of variables, the frequency of research, and the limitations of the research. Eleven factors were found to significantly influence the effectiveness of village fund management, namely human resource competency, internal control systems, accountability, financial report quality, leadership, digitalization of village fund reporting, transparency, community participation, social environmental influence, prosocial behavior, and risk management. These factors were grouped based on the principles of village financial management: accountability, transparency, participation, and budget discipline, with accountability being the most dominant principle studied. Future research can be expanded by expanding the research area, adding research variables, incorporating good governance theory, and supplementing secondary data.