Literasi Keuangan Kepala Desa sebagai Kapasitas Strategis dalam Pengelolaan Dana Desa: Perspektif Stewardship Theory
-
Vella Dini Yuniasari
*
Universitas Bengkulu, Bengkulu,
Indonesia
- Fachruzzaman Fachruzaman Universitas Bengkulu, Bengkulu, Indonesia (*) Corresponding Author
Abstract
This study is motivated by the increasing complexity of Village Fund management, which demands financial literacy capacity from village heads as primary decision-makers. This is critical given that national Village Fund allocations in 2024 exceeded Rp71 trillion, while cases of misuse and administrative weaknesses remain widely reported. Financial literacy among village heads therefore constitutes a strategic capacity in achieving accountable, transparent, and regulation-compliant village governance. This study aims to analyze how village head financial literacy contributes to the quality of Village Fund management. A descriptive qualitative approach with a phenomenological orientation was employed. Data were collected through in-depth interviews with ten informants — eight village heads with diverse educational backgrounds and tenure lengths (2–21 years) and two village facilitators as triangulation sources — supported by document analysis of RPJMDes, RKPDes, APBDes, and SPJ. Data were analyzed using Miles et al.'s interactive model through data reduction, data display, and conclusion drawing. The findings reveal that financial literacy demonstrably affects the quality of Village Fund planning, execution, and accountability. Village heads with stronger regulatory and administrative understanding — typically those with undergraduate education or longer tenure — tend to demonstrate more systematic and compliant management practices. Conversely, some village heads treat financial literacy merely as administrative compliance, with technical involvement limited to endorsing SPJ documents. Variations in financial literacy are shaped by internal factors (education, experience, learning motivation) and external factors (facilitation quality, regulatory dynamics, audit pressure). This study concludes that financial literacy constitutes a strategic capacity — not merely a technical skill — in strengthening good governance and stewardship principles at the village level.
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