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Governance Issues in Revolving Fund Management: Evaluating UPK’s Role in Empowering Self-Help Groups

Year: 2025

Type: article

Abstract: Poverty remains a significant challenge in Indonesia, with 9.82% of the population classified as poor in 2018. To address this issue, the Kota Tanpa Kumuh (Kotaku) program was launched to revitalize slum areas through infrastructure development and economic empowerment initiatives, including revolving funds managed by the Village Financial Management Unit (UPK). This study employs a qualitative descriptive approach to examine UPK’s fund management in Kudubanjar Jaya. The findings highlight administrative shortcomings and fund misallocation, which hinder the program’s ability to effectively support community business initiatives. Strengthening financial accountability is crucial to enhancing the program's overall impact.

Source: Journal of Applied Accounting and Finance Science

DOI: 10.62045/acfis.v7i1.407

Authors: Yustin Nur Faizah, Moh Toyyib

Institution: Politeknik NSC Surabaya

Language: English

Topic: Local Governance and Development

Subfield: Geography, Planning and Development

Field: Social Sciences

Domain: Social Sciences

SDGs: Peace, justice, and strong institutions, No poverty, Decent work and economic growth

Open Access status: bronze

OpenAlex ID: W4409255232

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