Governance Management Research Articles

Different sustainability endgames: Institutional logics in the performance management of local governments

IMPACT Local governments operate in institutionally complex environments where overlapping values, rules and priorities shape their actions. This article explores how such complexity directly impacts the production of sustainability performance information. By examining various institutional logics within local governments, the study highlights how these differing perspectives lead to diverse approaches in managing sustainability performance. The article introduces three potential ‘endgames’—sustainability as a brand, strategy or raison d’être—each representing a distinct path for integrating sustainable development goals (SDGs) into local governance. These endgames provide local government managers, specialists, and sustainability co-ordinators, with a framework to reflect on the priorities and rationales behind current sustainability performance management practices. This article is essential reading for those seeking to develop meaningful performance measurement for the SDGs.

Innovation and Sustainability in the Amazon with the Use of Blockchain

Objective: The general objective of this study is to model the implementation of a blockchain system for solid wastemanagement in a government agency. The specific objectives of the results are to identify the main challenges in implementing a blockchain system for solid waste management in Public Management (1); characterize the blockchain models identified in this investigation (2); and develop a blockchain system model for solid waste management in a government agency (3). Theoretical Framework: The Theory of New Public Management, discussed in Madan and Ashok (2022), is the basis of this study, considering the notes of these authors, who address the dominant paradigm in public administration. Method: This research has a qualitative or mixed approach, as it includes parametric elements based on architecture such as blockchain, supported by bibliographical research and documentary analysis. The bibliographical research was based on elements of an integrated solid waste management system, through a framework, as conceptualized in the specific topic of this study. The Content Analysis method was used to research documents and other textual or audiovisual databases on solid waste management and blockchain technology. This research method allowed us to extract relevant information from the data collected, organize it into thematic categories, and interpret it in light of the theoretical framework obtained. By applying Content Analysis, patterns, meanings, and nuances were identified that could enrich the understanding of the phenomenon studied, ensuring an in-depth and contextualized analysis. Results and Discussion: The scenario of research on solid waste management in Brazil is marked by significantchallenges that reflect the complexity of the country's socioeconomic and environmental context. According to Agência Brasil (2023), the generation of solid waste has increased alarmingly, with data from 2021 indicating that more than 80 million tons were produced, of which only 32.5% were correctly disposed of. Thisreality highlights the urgent need for effective and innovative public policies that address integrated waste management. Research Implications: The relevance of implementing a blockchain system in public governance is highlighted, considering the growing demand for innovative and sustainable solutions. Originality/Value: This study is of interest to government managers, academics involved in applied research onblockchain in waste management, politicians and other leaders committed to excellence in management, and other professionals committed to promising results in the relationship between innovation and sustainability in organizations.

Legal Perspective on the Use of Artificial Intelligence in Corporate Governance in Nigeria: Potentials and Challenges

Abstract From a legal standpoint, this paper critically examines the potential and challenges in deploying Artificial (AI) Intelligence in corporate governance in Nigeria. The examination revealed that leveraging AI in corporate governance could enhance corporate efficiency in Nigeria through improved decision-making, risk management, financial reporting, and stakeholder protection and engagement. However, possible bias and data privacy breaches are significant risks that pose ethical challenges when AI is deployed in corporate governance. Particularly, Nigeria is bisected by several socio-economic challenges, such as a lack of a robust AI framework and insufficient technological expertise to develop and optimize AI systems. Furthermore, Nigeria currently lacks comprehensive national AI legislation, thereby resulting in the absence of a legal basis for the effective deployment of AI in corporate governance and board management. Against this backdrop, this paper proposes an AI-based corporate governance framework, which can be adapted into future legislative reforms to streamline decision-making processes and improve board accountability and stakeholders’ protection in companies. Overall, it argues that AI legislation and policies are vital to the success of efforts to implement AI-based corporate governance in Nigeria.

Pioneering Museum Data Transformation: Unifying Legacy Systems and Enhancing Data Integrity

In the digital era, museums confront the challenge of modernising legacy data systems to align with current standards. Part of the RECODE (Rethinking Collections Data Ecosystems) Programme (Dupont et al. 2022) examines the complex transition from disparate departmental object models to a unified system, reflecting the broader museum community's struggle with data standardisation. The case study centres on consolidating five distinct data models accumulated over two decades, each tailored to different departmental needs under various constraints. The data mapping process identifies and aligns similar fields across models, facilitating the integration of analogous data points and exposing redundancies and unique practices embedded over years. Major challenges include data complexity, diversity, and quality issues (cleaning, standardizing, and deduplicating), compounded by the massive scale of the data: currently, the Natural History Museum London (NHM) has 262,831,590 records across 8,175 fields, and a total volume of 12 TB of data, which define both the ongoing data modelling work and our future data migration. A key innovation in our process is the immediate visibility of data issues that became apparent upon migrating to Amazon Web Services (AWS). AWS serves as the staging environment for our transition to the new NHM Collections Management System (CMS) and offers an unprecedented platform for directly addressing these challenges. It enables us to query all our data—across all departments and fields—in just seconds. This capability provides a comprehensive view that was previously unattainable. The core of this presentation is sharing "lessons learned" from navigating the intricacies of an ongoing CMS transition within a museum. The endeavor to untangle and unify diverse data models is a common challenge (IEEE Big Data Governance and Metadata Management Industry Connections Activity 2020,Wu et al. 2022, Wu et al. 2021,Little et al. 2022,Woodburn et al. 2022) highlighting the importance of community engagement and knowledge exchange. Our findings underscore the necessity of cross-departmental collaboration and the benefits of a data-driven data modelling approach. By sharing our journey and the developed comprehensive object model (Collier and Woodburn 2022), we aim to contribute valuable insights to museums undergoing similar transformations. The RECODE Programme sheds light on the practical aspects of CMS modernisation through the analytics and knowledge derived from over two decades of collections data and data use.

How does digital transformation affect corporate governance paradigms? A synthesis of the literature

At present, digital transformation has become a vital way for companies to achieve sustainable growth. This paper reviews the literature on the correlation between digital transformation and corporate governance paradigm, analyzes the specific impact mechanism of AI technology and big data technology in the field of corporate governance, and explores the influence effect of the most popular ChatGPT technology on corporate governance from the perspective of business practice. It is found that digital transformation has an important impact on stakeholder management, information disclosure, green governance and other aspects of corporate governance. The purpose of the study is to provide a new reference for the construction of corporate governance paradigm and help companies achieve long-term development in the digital wave.

Digital Governance and Electronic Waste Management at Federal University of Mato Grosso do Sul – Brazil

The Federal University of Mato Grosso do Sul (UFMS) has the Information and Communication Technology Master Plan (PDTIC) to guide and monitor the performance of the Information Technology (IT) area within the institution. The IT area at UFMS has the Digital Governance Committee (CGD), responsible for drafting the Information Security Policy (PSI); the Information and Communication Technology Procurement Plan (PCTIC); the Open Data Plan (PDA); and the University's PDTIC. In addition to the Information and Communication Technology Agency (AGETIC), which is responsible for coordinating, guiding, supervising, executing, and controlling the organization's IT activities. This work aims to demonstrate that sustainability is part of both Digital Governance and the curriculum of UFMS students, focusing on the management of Waste from Electrical and Electronic Equipment (WEEE) within the University. The UFMS Solid Waste and Health Services Management Plan (PGRS/PGRSS) outlines guidelines for the management of these materials, and annually, since 2017, the Faculty of Computing (FACOM) at UFMS organizes the Electronic Waste Collection Week, a project aimed at raising awareness among the academic community about disposal, reuse, and recycling, helping to conserve the environment. This action assists in the education of these students by making them protagonists in this initiative. In each edition hundreds of electronic devices have been reused by students and community, serving as an example of socio-environmental impact action. The methodology employed by UFMS to organize and advance electronic waste management efforts involved the establishment of digital governance regulations, along with sustainability management and governance practices, in order to structure and promote electronic waste management actions at UFMS.

Critical learning development and the crisis of the university: a collective consideration

This participatory session concerned consideration of the ‘critical turn in LD’ (Syska and Buckley, 2023: 107), manifest through an emerging critical LD movement – as centring an academic literacies approach (Hilsdon, 2018; Asher, 2022, 2023a; Dhillon, 2023; Rooney, 2023) – as a response to ‘the crisis of the university’ (Bacevic, 2017). The focus is on the positionality of LD/LDers within the increasingly neoliberal university, and to this critical learning development movement. Time and space are provided for sharing experiences, worries and hopes for LD/HE and to collectively explore the contemporary realities/trajectory of LD/HE – and alternative futures. The central cause of the crisis of UK HE, exacerbated by government and senior management responses to COVID-19, is intensifying and accelerating processes of the ‘deep neoliberalisation’ of the public university – reflected in industrial action concerning ‘pay devaluation; pay inequality, based on gender and race; excessive workloads; and casualisation’ (Hall, 2020a). The session explores where LD/LDers are positioned within the HE crisis, before considering how critically oriented LD/LDers who believe HE should be a social and public good can best respond to the crisis, while connecting such to wider contemporary societal and global crises. Specifically: How might LD/LDers respond to different contexts of crisis in ways that encompass LD’s developmental/pedagogical ethos, emancipatory values and empowering academic literacies approach (Syska and Buckley, 2023; Webster, 2019)? How do we link with wider critical educational theories, practices, communities and struggles? What might be the role of critical Learning Development and academic literacies? The objective is critical reflection on contemporary LD/HE contexts – with take-aways, as thus grounded in actual lived experiences of the crisis, including: Developing understandings as to self, team and LD contemporary positionality. Considerations of possible actions and next steps, including the potential for an ALDinHE CoP focused on critical LD and academic literacies.

The Proliferation of Artificial Intelligence in the Forklift Industry—An Analysis for the Case of Romania

This paper investigates the impact of artificial intelligence (AI) on the forklift industry, focusing on logistics and procurement within small and medium-sized enterprises (SMEs) in Romania. Using a mixed-methods approach, including interviews with seven managers from a benchmarked company in the forklift industry (BCFI) and quantitative analysis of operational data, we examine the transformative effects of AI integration. Key findings include a 30% reduction in inventory holding costs due to AI-powered predictive analytics; a 15% decrease in procurement costs through AI-driven supplier evaluation systems; a 25% increase in operational efficiency from AI-optimized route planning; a 40% boost in overall productivity attributed to AI-enabled automation; and a projected 20% reduction in low-skilled labor requirements over the next five years. The study employs environmental, social, and corporate governance (ESG), balanced scorecard (BSC), benchmarking, and activity-based management (ABM) models to analyze risks and implications of AI integration. A case study of a leading Romanian SME in the forklift industry is presented, examining financial strategies using McKinsey’s 7S framework. The paper concludes that while AI offers significant operational benefits, it also presents challenges in workforce transition and ethical considerations that require careful management.

Land Governance and Environmental Management in the Middle East and North Africa (MENA) Region

The importance of governance arrangements for access, use and control of land and resources is being increasingly recognized by international institutions. This paper overviews land governance initiatives being promoted by UN Habitat, and the growing importance of rapidly developing geospatial technologies. The paper next addresses land governance issues in the MENA region, particularly the Arab Land Governance initiative, and presents a brief case study of Oman’s land governance, and its effects upon society, urban settlement patterns, and land markets. Issues of education and training for better land governance are discussed. Recommendations and conclusions address the issues and ways forward for the region.

Time junior middle school students invested to sports and their cognitive skill development: a time economics perspective

Great importance is attached to physical exercise and students’ cognitive development, yet the precise mechanism linking the time duration of physical activities or sports with adolescents’ cognitive development remains inconclusive. Based on the two-wave panel data of China Education Panel Survey (CEPS), this paper empirically examines the impact of daily physical exercise duration on junior middle school students’ cognitive abilities, by using the two-way fixed-effect estimation. The findings reveal a nonlinear relationship, specifically an inverted “U”-shaped pattern, between daily time length of physical activities or sports and students’ cognitive performance. The cognitive benefits of time investment in physical activities or sports reach the peak at approximately 0.829 h (equivalent to 50 min) per day among the teenagers in China. Furthermore, the daily time allocated to physical activities or sports affects students’ cognitive performance differentially, students attending rural schools were rewarded more progressively, students of poorer physical fitness and those in good shape did not show discernible between-group differences. This study shades light on educational governance and time management, urging school administrators, parents and students to optimize the efficiency and utility of time resource invested in sports activities.

Research on the Impact of the Digital Transformation of Commercial Banks

The development of the digital economy has presented both opportunities and challenges for the transformation of commercial banks. This article aims to conduct a literature review on the impact of digital transformation on commercial banks and to explore the multi-dimensional effects it brings. Through a review and analysis of relevant domestic and international literature, this paper first defines the connotation of digital transformation in commercial banks. It then conducts a literature analysis and research on the strategic governance, business performance, and risk management aspects of the digital transformation of commercial banks from multiple perspectives. Based on the analysis of the existing literature, the paper explores directions for future in-depth research and offers corresponding policy suggestions, providing a theoretical and practical foundation for the future digital development of commercial banks.

SaaS-Based reporting systems in higher education: A digital transition framework for operational resilience

The rapid digital transformation in higher education necessitates innovative solutions to enhance operational resilience. Software as a Service (SaaS)-based reporting systems emerge as pivotal tools that facilitate data-driven decision-making and streamline institutional processes. This abstract presents a digital transition framework for integrating SaaS-based reporting systems in higher education institutions, emphasizing their role in improving efficiency, accessibility, and adaptability in an increasingly complex educational landscape. SaaS-based reporting systems provide scalable solutions that allow higher education institutions to collect, analyze, and report data in real-time, fostering transparency and accountability. By leveraging cloud technology, these systems enable users to access critical information from anywhere, thereby promoting collaborative decision-making across departments. The framework proposed in this study outlines essential components for a successful transition to SaaS-based reporting, including stakeholder engagement, data governance, and change management strategies. The implementation of SaaS reporting systems not only enhances operational efficiency but also supports institutional goals related to student success, faculty performance, and resource allocation. With robust data analytics capabilities, institutions can identify trends and make informed decisions, ultimately leading to improved academic outcomes and resource utilization. Furthermore, the adaptability of SaaS solutions allows institutions to respond effectively to changing regulatory requirements and emerging educational trends. Challenges associated with the transition to SaaS-based reporting systems include concerns regarding data security, integration with existing systems, and the need for training faculty and staff. The proposed framework addresses these challenges by emphasizing the importance of a comprehensive implementation strategy that includes risk assessment, user training, and continuous support. In conclusion, adopting SaaS-based reporting systems within a structured digital transition framework can significantly enhance operational resilience in higher education institutions. By embracing these technologies, institutions can not only improve their reporting capabilities but also foster a culture of innovation and responsiveness to the evolving educational environment. Keywords: Saas-Based Reporting Systems, Higher Education, Digital Transition Framework, Operational Resilience, Data-Driven Decision-Making, Cloud Technology, Stakeholder Engagement, Data Governance.

The Role of Local Government and Environmental Management in Managing Tidal Floods in Bintan Regency

Indonesia is highly vulnerable to natural disasters, with tidal floods being a significant concern in Bintan Regency due to its exposure to sea tides and extreme weather events. The local government's role and environmental management strategies are crucial in mitigating these risks. This research seeks to evaluate these aspects by focusing on the measures implemented by Bintan Regency to manage tidal floods. The study employs a qualitative approach, relying on literature reviews to collect data from various sources such as scientific journals, books, research reports, and other relevant documents. This method provides a comprehensive understanding of the current practices and effectiveness of flood management and environmental management strategies in Bintan Regency. The research findings indicate that the Bintan Regency local government has undertaken significant initiatives to reduce tidal flood risks. These initiatives include spatial planning that integrates disaster risk considerations, the development of flood management infrastructure, and community education programs aimed at increasing preparedness. The effective implementation of environmental management practices, including the use of advanced technology for monitoring and evaluation, has been instrumental in these efforts. The local government’s approach reflects a proactive stance in addressing the challenges posed by tidal floods, emphasizing both preventative measures and responsive strategies. The study concludes that a holistic and sustainable approach is essential for effective tidal flood management. The integration of comprehensive spatial planning, infrastructure development, community engagement, and modern technology forms a robust framework for disaster mitigation.

A Categorical Framework of Ethical Leadership for Public Organizations: Testing a Multi-Dimensional Model of Local Government Managers

Organizational managers serve as ethical role models in their capacity as leaders. Mainstream research on ethics leadership is multidisciplinary, although empirical research is dominated by business administration and psychology scholars with less empirical work in public administration. This article develops and tests a categorical framework for ethical leadership behavior by applying it to data from a national survey of Chief Administrative Officers (CAO) of local governments in the United States. A Structural Equation Model (SEM) is used to test six dimensions of ethical leadership behavior and support is found for the model. This research is novel since it extends the ethical leadership research in business administration and psychology to local government managers and by extension, to public managers in general.

Sewage Treatment Equipment Supply Chain Collaboration and Resilience Improvement Path Analysis: Collaborative Decision-Making, Information Sharing, Risk Management

Since the dawn of the 21st century, supply chains (SCs) have faced an array of unprecedented challenges, encompassing economic volatility, escalating geopolitical conflicts, intensified trade disputes, and persistent environmental degradation. These challenges have imposed immense pressures on SCs, amplifying both the risks and occurrences of disruptions. In response to these critical demands, there has been a substantial increase in academic, industrial, and governmental focus on the resilience and recovery capabilities of SCs. In this context, the supply chain (SC) for sewage treatment equipment has been significantly affected. This study aims to systematically investigate collaborative strategies and mechanisms for bolstering the resilience of manufacturing SCs within the sewage treatment sector, with particular attention to collaborative decision-making, information sharing, and risk mitigation throughout the SC lifecycle. Following a comparative analysis of various methodologies, this paper employed the structural equation model (SEM) and subsequently conducted a comprehensive survey of manufacturers specializing in glass fiber sewage treatment systems, yielding 385 valid responses. Through this data, a structural equation model was developed to analyze pathways for resilience enhancement. A thorough analysis of the results indicates that Supply Chain Collaboration (SCC) and collaborative decision-making are instrumental in strengthening Glass Fiber Sewage Treatment Supply Chain Resilience (SCR) through the implementation of effective information sharing and risk management practices. These findings contribute to the theoretical framework of SCC and SCR by clarifying the influence of collaborative practices while also providing practical guidance for the governance and strategic management of sewage treatment equipment enterprises and their associated SCs. The conclusions drawn from this study can guide us in establishing a more resilient and sustainable SC ecosystem, making it more directive and capable of mitigating complex disruptions.

EXAMINING THE CURRENT PRACTICE OF GOVERNANCE IN ZAKAT IN A MUSLIM MINORITY COUNTRY: THE CASE OF SRI LANKA

Zakat constitutes one of the pillars of Islam and religious practice in Islam aimed at supporting those in need. It also plays a major role in contributing to the socioeconomic development of society. To achieve efficient zakat management, institutions must focus on strong governance and proper management practices. This focus is essential due to the institution’s responsibility to manage effectively and provide transparent information to the public. Therefore, to meet stakeholder needs, non-profit organizations must prioritize governance. In Sri Lanka, the absence of specific laws or regulations governing zakat practice such as the Marriage and Divorce (Muslim) Act, the Muslim Intestate Succession Ordinance, and the Muslim Mosques and Charitable Trusts or Wakfs Act has led to a need for examination of current governance practices related to zakat collection and distribution. This study explores these practices and highlights how applying governance principles can help achieve the objectives (Maqasid) of zakat management in Sri Lanka. The research employs a doctrinal analysis of primary and secondary data, including statutes, practices, journals, and reports. Additionally, the study analyzes current zakat management practices through interviews with five respondents, including zakat practitioners and Shari’ah scholars, using thematic analysis. The findings reveal several issues: the causes of inefficient governance in zakat management, theoretical and practical problems with existing practices in Sri Lanka, gaps in the zakat governance framework, and conceptual and management deficiencies within zakat institutions. The study recommends developing a new governance framework for zakat management. This should include modern rules and practices based on Islamic law, staff training in fundamental Islamic knowledge, improved internal and external audit processes, and increased awareness among managers, donors, beneficiaries, and members of society.

Uncertainties of Economic Policy and Government Management Stability Played Important Roles in Increasing Suicides in Japan from 2009 to 2023.

Standardized suicide mortality rates per 100,000 (SMRs) in Japan consistently decreased from 2009 to 2019 but increased from 2020. The causes of these temporal SMR fluctuations remain to be clarified. Therefore, this study was conducted to identify the causalities underlying the recently transformed fluctuations of suicide mortality in Japan. Monthly suicide numbers disaggregated by sex and social standing, and political uncertainty indices, such as economic policy uncertainty (EPU) and government management instability (AENROP), were obtained from Japanese government databases. Interrupted time-series analysis was performed to analyze temporal fluctuations of SMRs disaggregated by sex/social standing associated with the three General Principles of Suicide Prevention Policy (GPSPP) periods and the COVID-19 pandemic. Panel data and vector autoregressive analyses were conducted to investigate causalities from political uncertainties to SMRs. During the first and second GPSPPs (2009-2017), all SMRs disaggregated by sex and social standing decreased, whereas those of unemployed females did not change. During the third GPSPP (2017-2022), decreasing trends in all SMRs were attenuated compared to previous periods. All female SMRs, except unemployed females, showed sharp increases synchronized with the pandemic outbreak. No male SMRs showed sharply increasing at the pandemic outbreak. SMRs of unemployed males/females drastically increased in the later periods of the pandemic, while SMRs of employed and multiple-person/single-person household males did not increase during the pandemic. SMR of unemployed males was positively related to AENROP but not EPU. Other male SMRs were positively related to EPU/AENROP. On the contrary, not all female SMRs were related to EPU/AENROP. Increasing AENROP generally contributed to increasing male SMRs throughout the observation period; however, susceptibility to AENROP and/or political information might have unexpectedly contributed to suppressing the sharply increasing male SMRs induced by large-scale social shocks (the COVID-19 pandemic outbreak) in Japan.

Empathising and Defining the Strategy Development Process Adoption of Industrial 4.0 in SMEs

The advent of Industry 4.0 has become an integral part of the manufacturing industry, playing a crucialrole in boosting competitiveness and enhancing productivity within companies. Small and MediumEnterprises (SMEs), which contribute significantly to the national economy, must inevitably embracethe adoption of Industry 4.0 technology. However, the implementation of this technology at the SMEfaces numerous obstacles. To address these challenges and facilitate the transformation to Industry4.0 in SMEs, this research aims to construct a comprehensive adoption strategy. Currently in itspreliminary stage, the strategy development process primarily involves identifying stakeholders, theirneeds, and the goals they aim to achieve. Design thinking, specifically the empathize and define phase,is employed as the methodological approach. The information utilized in this study originates fromsystematic literature reviews conducted using PRISMA. The analysis of the gathered data hasidentified several stakeholders, including government entities, IT experts, management personnel, andemployees. However, for the purpose of creating user personas, the focus is narrowed down tomanagement and employees. User personas are instrumental in understanding the goals and potentialobstacles faced by these individuals. The culmination of this stage is the formulation of a problemstatement, which will be further refined in subsequent phases of the design thinking process.

Knowledge Management in Local Governments: A Boost or a Brake on Productivity?

This study analyzes the impact of knowledge management on the productivity of a local government, to determine whether it acts as a boost or a brake on institutional performance. Using a quantitative approach, a non-experimental design and an explanatory level, 119 municipal workers were evaluated using validated and reliable instruments. The dimensions of knowledge detection, capture and development were examined, applying Spearman correlation and ordinal regression. The results revealed a positive and significant correlation between knowledge management and productivity (Rho = 0.810, p = 0.000), indicating that effective management is associated with higher levels of productivity. The regression model showed that knowledge management explains 66.2% of the variability in productivity, reflecting an important influence. However, areas for improvement were identified, especially in knowledge detection, where significant levels of inefficiency and regularity were perceived. It was concluded that knowledge management in the local government studied acts both as a boost and a brake on productivity. It is recommended to implement strategies that strengthen detection, capture and knowledge development practices, in order to optimize operational efficiency and offer higher quality services to the population.

The Efficiency of Village Funds in Indonesia: A Case Study of the Mandatory Spending Programme

The Law No. 6 of 2014 concerning the Village brought fundamental changes in the management, arrangement, and implementation of village governance. However, there are still a number of issues with how it's implemented. Government Regulation concerning Villages states that Village Funds are prioritized for handling food security, stunting, and Direct Cash Assistance from Village Funds (BLT-DD). Mandatory spending is distributed evenly to all villages that receive village funds, whereas each village is different, so an in-depth study is needed on whether the mandatory program is considered ineffective according to the real needs of the village. This study aims to identify the effectiveness of the mandatory program in terms of the priority of using Village Funds. The analysis was conducted using a qualitative approach by mapping Village Fund Problems (current situation - effects-causes) by looking at the Priority Use of Villages Funds and Implementation of Village Funds. The results showed that: 1) The percentage for Village Funds is more flexible to adjust to village needs 2) it is necessary to evaluate the weighting of indicators and determine the criteria for measuring the needs of each village in determining the amount of Village Funds and 3) important to increase capacity for structures under the Ministry of Villages, Development of Disadvantaged Regions, and Transmigration (Ministry of Villages PDTT). These efforts need to be carried out immediately so that the priority of using village funds can be more effective and meet the real needs of the village.