Factors Affecting Village Fund Management Accountability in Sindangwangi District, Indonesia

Kartika Berliani(1), Devyanthi Sjarif(2), Ridma Meltareza(3),

DOI: https://doi.org/10.46843/jpm.v5i3.906


(1) Universitas Indonesia Membangun, Bandung, Indonesia
(2) Universitas Indonesia Membangun, Bandung, Indonesia
(3) Universitas Indonesia Membangun, Bandung, Indonesia

Abstract

Village fund management accountability is essential for strengthening transparent and responsible local governance amid fiscal decentralization and digital transformation. While previous studies have emphasized institutional competence and community participation, they have paid limited attention to the digital divide as a governance factor; therefore, this study examines the effects of village apparatus competence, community participation, and the digital divide on village fund management accountability inSindangwangiDistrict,MajalengkaRegency. This study used a quantitative explanatory approach and survey data from 150 village officials and community members. The data wereanalyzedusing Ordinary Least Squares (OLS) multiple linear regression to evaluate both partial and simultaneous effects among the variables. The findings show that village apparatus competence has a positive and significant effect on accountability, whereas community participation and the digital divide have no significant individual effects. However, all three variables jointly significantly influence village fund management accountability. This study contributes to public governance literature by demonstrating that institutional competence is the primary enabling condition for accountable village financial governance within an integrated governance framework. These findings suggest that sustainable accountability requires competency development supported by meaningful public participation and inclusive digital governance.

Keywords

apparatus competence; community participation; digital divide village fund accountability

Full Text:

PDF

References

Astutik, L. W., & Fitriyah, H. (2025). Accountability and Transparency Practices in Village Fund Governance. Indonesian Journal of Cultural and Community Development, 16(3).

Bastida, F., Bracci, E., & Hoque, Z. (2022). Accounting for unstable environments in the public sector: Managing post-COVID-19 times. Journal of Public Budgeting, Accounting & Financial Management, 34(1), 1–26.

Bawono, I. R., Kinasih, A. D. M., & Rahayu, A. K. (2020). Factors affecting accountability of village fund management through implementation of the village financial system (SISKEUDES). Journal of Accounting and Investment, 471–491.

Bracci, E., Humphrey, C., Moll, J., & Steccolini, I. (2015). Public sector accounting, accountability and austerity: More than balancing the books? Accounting, Auditing & Accountability Journal, 28(6), 878–908.

Cucciniello, M., Porumbescu, G. A., & Grimmelikhuijsen, S. (2017). 25 years of transparency research: Evidence and future directions. Public Administration Review, 77(1), 32–44.

Damayanti, N. L. G. A., & Sujana, I. K. (2024). The influence of the village financial system, competence of village apparatus, and community participation on accountability in village fund management. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 4(4), 529–536.

de Fine Licht, K., & de Fine Licht, J. (2020). Artificial intelligence, transparency, and public decision-making: Why explanations are key when trying to produce perceived legitimacy. AI & Society, 35(4), 917–926.

Dewi, N. S. K. E. S., Yamin, N. Y., Kamase, H. P., & Pakawaru, M. I. (2025). Accountability of village funds: Through competence and SISKEUDES, supervision moderation and leadership style. Journal of Contemporary Accounting.

Ferry, L., Midgley, H., Murphie, A., & Sandford, M. (2023). Auditing governable space—A study of place?based accountability in England. Financial Accountability & Management, 39(4), 772–789.

Grimmelikhuijsen, S. G., & Feeney, M. K. (2017). Developing and testing an integrative framework for open government adoption in local governments. Public Administration Review, 77(4), 579–590.

Hasniati, H. (2016). Model akuntabilitas pengelolaan dana desa. Jurnal Administrasi Dan Kebijakan Kesehatan Indonesia, 2(1), 15–30.

Hummel, D., & Kusumasari, B. (2026). Local government financial performance and decentralization in Indonesia. State and Local Government Review, 58(2), 206–227.

Ishardiyanti, A., Mahmud, M., & Mauzu, F. (2025). Akuntabilitas Pengelolaan Dana Desa: Analisis Pengaruh Kompetensi Aparatur, Partisipasi Masyarakat dan Teknologi Informasi. Advances in Management & Financial Reporting, 3(3), 844–857.

Jayanthi, R., & Dinaseviani, A. (2022). Kesenjangan digital dan solusi yang diterapkan di Indonesia selama pandemi COVID-19. JURNAL IPTEKKOM (Jurnal Ilmu Pengetahuan & Teknologi Informasi), 24(2), 187–200.

Juniarti, U., Inapty, B. A., & Rakhmawati, I. (2022). Pengaruh Kompetensi Aparatur, Partisipasi Masyarakat, Terhadap Efektivitas Pengelolaan Dana Desa Di Kecamatan Labuhan Haji Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Intervening. Jurnal Riset Mahasiswa Akuntansi, 2(3), 608–620.

Kurniawan, D. A., & Witono, B. (2023). Village government accountability and transparency in village financial management. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(2), 331–344.

Lewis, B. D. (2015). Decentralising to villages in Indonesia: Money (and other) mistakes. Public Administration and Development, 35(5), 347–359.

Lewis, B. D. (2017). Local government spending and service delivery in Indonesia: The perverse effects of substantial fiscal resources. Regional Studies, 51(11), 1695–1707.

Mada, S., Kalangi, L., & Gamaliel, H. (2017). Pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo. Goodwill Journal of Accounting and Auditing Research, 8(2), 178067.

Mardiasmo, M. B. A. (2021). Akuntansi sektor publik-edisi terbaru. Penerbit Andi.

Mir, M., Harun, H., & Sutiyono, W. (2019). Evaluating the implementation of a mandatory dual reporting system: The case of Indonesian local government. Australian Accounting Review, 29(1), 80–94.

Nugroho, P. S., Wahyuningsih, P., & Alliyah, S. (2022). Pengaruh Akuntabilitas, Transparansi, Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa (Studi Kasus Pada 10 Pemerintah Desa Di Kecamatan Tahunan Kabupaten Jepara). Jurnal Akuntansi Dan Pajak, 23(1).

Permatasari, P., Budiarso, A., Dartanto, T., Samosir, A. P., Saputro, B., Ekayana, D., Agustono, E. D., Alim, T. E., Hartono, L., & Wahyuputri, F. W. (2024). Village fund management and reporting systems: Are they accountable? Transforming Government: People, Process and Policy, 18(4), 512–528.

Porumbescu, G. (2017). Linking transparency to trust in government and voice. The American Review of Public Administration, 47(5), 520–537.

Pratiwi, Y. E. (2026). SisKeuDes dan Tata Kelola Keuangan Desa: Kajian Literatur mengenai Transparansi dan Akuntabilitas. JFAS: Journal of Finance and Accounting Studies, 8(2), 193–207.

Putra, V. A., & Putra, W. M. (2025). Accountability, transparency, and fraud propensity in village governments: The mediating role of justice. Journal of Accounting and Investment, 26(2), 579–599.

Reynolds, R. (2020). The digital divide. John Wiley & Sons, Inc. Hoboken, USA.

Salehi, M., Ammar Ajel, R., & Zimon, G. (2023). The relationship between corporate governance and financial reporting transparency. Journal of Financial Reporting and Accounting, 21(5), 1049–1072.

Sanusi, S., & Riyadi, P. (2023). Pengaruh Kompetensi Perangkat Desa, Partisipasi Masyarakat, Komitmen Organisasi, dan Transparansi Terhadap Akuntabilitas Pengelolaan Dana Desa. Media Ilmiah Akuntansi, 11(2), 91–106.

Sari, T. R., & Rohman, A. (2024). Analysis of Factors Affecting Accountability of Village Fund Management. Quantitative Economics and Management Studies, 5(2), 269–282.

Schmidthuber, L., Hilgers, D., & Hofmann, S. (2022). International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda. Financial Accountability & Management, 38(1), 119–142.

Smoke, P. (2015). Rethinking decentralization: Assessing challenges to a popular public sector reform. Public Administration and Development, 35(2), 97–112.

Sofyani, H., Pratolo, S., & Saleh, Z. (2022). Do accountability and transparency promote community trust? Evidence from village government in Indonesia. Journal of Accounting & Organizational Change, 18(3), 397–418.

Sofyani, H., Yaya, R., & Saleh, Z. (2023). Transparency and community trust in village government: Does corruption perception matter? Financial Accountability & Management, 39(2), 355–374.

Steccolini, I. (2019). Accounting and the post-new public management: Re-considering publicness in accounting research. Accounting, Auditing & Accountability Journal, 32(1), 255–279.

Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.

Van Dijk, J. (2020). The digital divide. John Wiley & Sons.

Widiawati, D., Yuliani, N. L., & Purwantini, A. H. (2022). Analysis of Determinants on Village Fund Management Accountability. Flurecol Journal. Part B: Economics and Business, 2(1), 9–19.

Refbacks

  • There are currently no refbacks.