AKUNTABILITAS PENGELOLAAN DANA DESA DALAM MENDUKUNG PEMBANGUNAN BERKELANJUTAN: SYSTEMATIC LITERATURE REVIEW
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Penelitian ini bertujuan mengevaluasi akuntabilitas pengelolaan Dana Desa dan merumuskan strategi penguatan sistemik—berupa cetak biru tata kelola—untuk mendukung pembangunan berkelanjutan melalui metode Systematic Literature Review (SLR). Data diperoleh dari database Web of Science dan Scopus periode 2018–2025 dengan kata kunci terkait tata kelola dana desa dan pembangunan berkelanjutan. Dari 87 artikel awal, terseleksi 23 artikel empiris yang memenuhi kriteria kelayakan. Hasil SLR menunjukkan empat kuadran kegagalan tata kelola Dana Desa: 1) Manajemen top-down dengan dominasi kepala desa, 2) Transparansi gelap berupa ketiadaan akses informasi publik, 3) Partisipasi semu (tokenisme) di mana warga hadir sekadar sebagai stempel legitimasi, dan 4) Efektivitas yang terdistorsi oleh penangkapan elit (elite capture). Berbasis Good Governance Theory, Agency Theory, dan Participatory Development Theory, penelitian ini merumuskan tiga strategi utama dalam “Segitiga Emas Akuntabilitas”: arsitektur transparansi digital berbasis blockchain, reformasi Musdes partisipatif dengan budget tagging SDGs, dan restrukturisasi relasi keagenan melalui kemandirian BPD serta mandatory social audit. Implikasi kebijakan dari studi ini mendorong revisi regulasi dan integrasi indikator akuntabilitas sebagai syarat utama pencairan dana desa.
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