Optimisation of Village Funds in Achieving SDGs: Lesson Learned from East Java

PURPOSE: This research aims to discover the ideal model of Village Regulation in order to realise SDGs Desa (Village Sustainable Development Goals). It begins with the Village Fund Management rules that became the basic legal framework of Village SDGs. This output helped local government design regulation bills to realise the Village SDGs that support the national SDGs programme. DESIGN/METHODOLOGY/APPROACH: The paper is an empirical study applying a statute and conceptual approach. Additionally, supporting data are gained through interviews resembling a participatory approach. FINDINGS: There is a relationship between ideal model regulation and the supporting programmes for Village SDG achievements. ORIGINALITY/VALUE: This paper presents new information to optimise village funds in achieving SDGs through the development of regulatory models, especially at the local level. RESEARCH LIMITATIONS/IMPLICATIONS: As this research discusses updated issues in Village Financial Management, the sources are limited. However, the outcome is applicable for local governments to achieve SDGs. PRACTICAL IMPLICATIONS: This research helps local village governments to draft bills in order to achieve the SDGs Desa (Village Sustainable Development Goals).