Pengelolaan dana desa di Indonesia mengacu pada Permendagri Nomor 20 Tahun 2018 dan Permendesa PDTT Nomor 7 Tahun 2023. Peningkatan dana desa yang diberikan pemerintah mengharuskan Desa Mategal untuk mengelola dana dengan efisien agar tercipta kesejahteraan dan kepuasan masyarakat. Penelitian ini bertujuan untuk mengetahui implementasi GVG yang meliputi akuntabilitas, transparansi, dan partisipasi masyarakat dalam pengelolaan dana desa terhadap kepuasan masyarakat. Metode yang digunakan adalah metode kualitatif dengan pendekatan studi kasus, melalui wawancara dan analisis dokumen. Hasil penelitian menunjukkan bahwa implementasi akuntabilitas, transparansi, dan partisipasi masyarakat mendorong terciptanya kepuasan masyarakat. Hal tersebut diwujudkan melalui kepatuhan terhadap regulasi, penggunaan Siskeudes, transparansi penggunaan dana per program serta keterlibatan masyarakat mulai dari tahap perencanaan pengelolaan dana desa hingga tahap pelaksanaan, sehingga menambah kepercayaan dan kepuasan masyarakat. Meskipun demikian, masih diperlukan perbaikan seperti tutup buku di setiap bulan serta peningkatan pengelolaan media sosial dan website desa. Kepuasan masyarakat belum sepenuhnya tercapai karena kompleksitas kebutuhan dan keterbatasan dana, sehingga perlu pemahaman antara pemerintah desa dan masyarakat. Kesimpulannya, penerapan prinsip Good Village Governance (GVG) dalam pengelolaan dana desa di Mategal telah mendorong terciptanya kepuasan masyarakat, meskipun masih diperlukan perbaikan agar kepuasan tersebut dapat tercapai secara optimal.

Kata Kunci: Akuntabilitas, Transparansi, Partisipasi Masyarakat, Good Village Governance, Pengelolaan Dana Desa, Kepuasan Masyarakat. 

The management of village funds in Indonesia refers to Minister of Home Affairs Regulation Number 20 of 2018 and the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration Regulation Number 7 of 2023. The increase in village funds provided by the government requires Mategal Village to manage the funds efficiently in order to achieve community welfare and satisfaction. This study aims to examine the implementation of Good Village Governance (GVG), which includes accountability, transparency, and community participation in the management of village funds and its effect on community satisfaction. The method used is a qualitative approach with a case study design, conducted through interviews and document analysis. The results show that the implementation of accountability, transparency, and community participation contributes to the creation of community satisfaction. This is realized through compliance with regulations, the use of the Siskeudes system, transparency in program based fund allocation, and community involvement from the planning stage to the implementation stage, thereby increasing public trust and satisfaction. However, improvements are still needed, such as monthly financial closures and the enhancement of the village’s social media and website management. Community satisfaction has not been fully achieved due to the complexity of needs and limited funding, which calls for mutual understanding between the village government and the community. In conclusion, the implementation of Good Village Governance (GVG) principles in the management of village funds in Mategal has encouraged the creation of community satisfaction, although further improvements are still required to achieve optimal results.

Keywords: Accountability, Transparency, Community Participation, Good Village Governance, Village Fund Management, Community Satisfaction