STAKEHOLDER PERSPECTIVES ON THE SATISFACTION OF VILLAGE FINANCIAL GOVERNANCE IN SERANG REGENCY
Abstract
This study analyzes stakeholder satisfaction towards village financial governance in Serang Regency. A quantitative approach was employed, involving a survey of 400 respondents from various villages selected purposively based on Article 16 of the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration’s Regulation No. 21 of 2020. The data were collected using questionnaires with a Guttman scale. The research findings indicate that 59% of respondents are dissatisfied with village financial management, while 41% express satisfaction. The study highlights that public satisfaction towards financial governance is influenced by information transparency, participation in decision-making, program distribution, and direct benefits received. Male respondents report higher satisfaction than females due to more intensive involvement in village activities. Active participation enhances expectations and overall satisfaction among residents. However, disparities in benefit distribution of programs remain a challenge. To improve satisfaction, village governments must enhance transparency, increase community participation, and ensure a more equitable and impactful distribution of programs. The implications of this study emphasize the importance of improving village financial governance by strengthening transparency, fostering community engagement, ensuring fair program distribution, and enhancing community support to increase stakeholder satisfaction in financial management.
Downloads
References
Andranida, A. C., & Supraja, G. (2025). Analisis Pengelolaan Keuangan Desa Di Desa Perdamaian Kecamatan Binjai Kabupaten Langkat. Jurnal Ekonomi, Manajemen, Akuntansi Dan Keuangan, 1, 1–16. https://penerbitadm.pubmedia.id/index.php/jurnalemak/issue/view/90
Astuti, T. P., & Yulianto, Y. (2016). Good Governance Pengelolaan Keuangan Desa Menyongsong Berlakunya Undang-Undang No. 6 Tahun 2014. Berkala Akuntansi Dan Keuangan Indonesia, 1(1). https://doi.org/10.20473/baki.v1i1.1694
Beeri, I., Uster, A., & Vigoda-Gadot, E. (2019). Does Performance Management Relate to Good Governance? A Study of Its Relationship with Citizens’ Satisfaction with and Trust in Israeli Local Government. Public Performance and Management Review, 42(2). https://doi.org/10.1080/15309576.2018.1436074
BPS Provinsi Banten. (2022). Provinsi Banten Dalam Angka 2022. BPS Provinsi Banten.
Bryson, J. M. (2004). What to do when stakeholders matter: Stakeholder Identificatixon and analysis techniques. Public Management Review, 6(1). https://doi.org/10.1080/14719030410001675722
Bryson, J. M., & Patton, M. Q. (2015). Analyzing and Engaging Stakeholders. In Handbook of Practical Program Evaluation: Fourth Edition. https://doi.org/10.1002/9781119171386.ch2
Chien, N. B., & Thanh, N. N. (2022). The Impact of Good Governance on the People’s Satisfaction with Public Administrative Services in Vietnam. Administrative Sciences, 12(1). https://doi.org/10.3390/admsci12010035
Dinata, A., Asteriani, F., Muliana, R., Dalilla, F., & Anwar, I. (2023). Sosialisasi Pembangunan Desa Berkelanjutan di Desa Lubuk Emas, Kecamatan Bunut, Kabupaten Pelalawan, Provinsi Riau. Jurnal Abdi Masyarakat Indonesia, 3(6). https://doi.org/10.54082/jamsi.1013
Guttman, L. (1944). A Basis for Scaling Qualitative Data. American Sociological Review, 9(2). https://doi.org/10.2307/2086306
Hariyoko, Y. (2022). Kajian Literatur Sistematis Pembangunan Desa Berkelanjutan: Analisis Pada Basis Data Scopus Penelitian Tahun 2018 Sampai 2021. Jurnal Kebijakan Pembangunan, 17(2). https://doi.org/10.47441/jkp.v17i2.264
Iksan, Burhanuddin, & Guasmin. (2020). Analisis Pengelolaan Keuangan Desa pada Kantor Desa Sigimpu Kabupaten Sigi. Jurnal Kolaboratif Sains, 3(8). https://doi.org/10.56338/jks.v3i8.1754
Kim, S., Rho, E., & Teo, Y. X. J. (2024). Citizen Satisfaction Research in Public Administration: A Systematic Literature Review and Future Research Agenda. American Review of Public Administration, 54(5). https://doi.org/10.1177/02750740241237477
Nafisah, A. A., Dirlanudin, D., Sjafari, A., Hadiono, A., & Hendrarso, P. (2018). Survei Kepuasan Masyarakat Atas Pelayanan Pemerintahan Desa Di Lingkungan Kabupaten Pandeglang Tahun 2017. Jurnal Administrasi Publik, 9(1). https://doi.org/10.31506/jap.v9i1.4725
Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & de Colle, S. (2010). Stakeholder theory: The state of the art. In Academy of Management Annals (Vol. 4, Issue 1). https://doi.org/10.1080/19416520.2010.495581
Pemerintah Kabupaten Serang, 2023, Website Resmi Pemerintah Kabupaten Serang, https://serangkab.go.id
Rahayu, S., Diatmika, I. P. G., & Noviana, N. (2023). Akuntabilitas Publik Dan Kualitas Pelayanan Dalam Memberikan Kepuasan Kepada Masyarakat Studi Pada Kantor Desa Labuhan Sumbawa. Jurnal Riset Kajian Teknologi Dan Lingkungan, 5(2). https://doi.org/10.58406/jrktl.v5i2.1064
Wijaya, E., & Roni, M. F. (2019). Praktik Pengelolaan Keuangan Desa dan Faktor-Faktor yang Memengaruhinya. Jurnal Ilmiah Kebijakan Hukum, 13(2). https://doi.org/10.30641/kebijakan.2019.v13.165-184
Copyright (c) 2025 Eko Prasetyo, Hunainah Hunainah, Rachmat Maulana

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.