The Influence of Community Participation and Institutional Transparency on the Accountability of Village Financial Reports in Tebaban Village, Suralaga District
Article Sidebar
Main Article Content
Abstract
This study aims to examine the extent to which community participation and institutional transparency influence the level of accountability in village financial reporting. The background of this research stems from the urgency of accountability as a key element in the management of village funds, along with indications that community participation remains limited to formal aspects, and that transparency practices have not yet been fully implemented optimally at the village level. The research was conducted in Tebaban Village, Suralaga District, East Lombok Regency, using a quantitative approach. Data were collected through questionnaires distributed to 57 respondents consisting of village officials and community representatives. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, with the assistance of SmartPLS software. The findings reveal that the community participation variable does not have a significant influence on the accountability of village financial reports. This suggests that community involvement in financial management at the village level remains procedural rather than substantive. On the other hand, institutional transparency shows a significant and positive effect on accountability, reinforcing the assumption that open access to information can enhance accountability in the management of public finances. These findings contribute theoretically to the development of literature in the field of village financial governance, while also offering practical recommendations for village governments to strengthen transparency practices and encourage more meaningful and active community participation.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Bauhr, M., & Grimes, M. (2017). Transparency to curb corruption? Concepts, measures and causalities. Crime, Law and Social Change, 68(4), 431–458. https://doi.org/10.1007/s10611-017-9695-1
Bovens, M. (2015). Public accountability. In E. Ferlie, L. E. Lynn Jr., & C. Pollitt (Eds.),. The Oxford Handbook of Public Management, pp(Oxford University Press.), 182–208.
Cucciniello, M. . P. G. . & G. S. (2017). 25 Years of Transparency Research: Evidence and Future Directions. Public Administration Review, 77(1), 32–44. https://doi.org/10.1111/puar.12685
Fox, J. (2007). The uncertain relationship between transparency and accountability. Development in Practice, 17(4–5), 663–671. https://doi.org/10.1080/09614520701469955
Ghozali, I. . & L. H. (2015). Partial Least Squares: Konsep, Teknik dan Aplikasi SmartPLS 2.0 M3 untuk Penelitian Empiris. Semarang. Badan Penerbit Universitas Diponegoro.
Hamsinar. (2017). The effect of community participation on the quality of village financial reports. Journal of Regional Accounting and Finance, 6(1), 44-52.
Heald, D. . & H. R. (2015). Accounting for Government. Public Money & Management, 35(6), 409–416.
https://doi.org/10.1080/09540962.2015.1087207)
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kim, S., & Lee, J. (2020). Citizen Participation and Fiscal Accountability in Local Government: Evidence from Korea. Public Performance & Management Review, 43(2), 367–392.
Luthfi, M. (2019). Public information transparency in village fund management. Journal of Social and Political Sciences, 22(2), 112-121.
Mardiasmo. (2002). Akuntansi Sektor Publik. Yogyakarta: Andi.
Maria. (2020). Accountability, transparency, and community participation on the quality of local government financial reports. Global Contemporary Economics Journal, 11(1), 23-30.
Matia. (2019). Transparency and accountability of village governments in managing village funds. Journal of Economics and Indonesian Public Policy, 6(2), 65-74.
Meijer, A. (2013). Understanding the Complex Dynamics of Transparency. Public Administration Review, 73(3), 429–439. https://doi.org/10.1111/puar.12032
Michels, A., & De Graaf, L. (2017). Examining citizen participation: Local participatory policy making and democracy revisited. Local Government Studies, 43(6), 875–881.
https://doi.org/10.1080/03003930.2017.1365712
Renzio, P. De, & Wehner, J. (2017). The Impacts of Fiscal Openness. 586.
Republic of Indonesia. (2014). State Gazette of the Republic of Indonesia Year 2014 Number 7. Law No. 6 of 2014 Concerning Villages.
Rusmiati. (2023). Accountability and community empowerment in village budget management. Journal of Community Empowerment and Development, 5(1), 40–50.
Schillemans, T., & Bovens, M. (2011). The challenge of multiple accountability: Does redundancy lead to overload? Public Administration, 89(1), 138-159.
https://doi.org/10.1111/j.1467-9299.2011.01900.x
Smith, R. (2015). Enhancing citizen oversight: Civic engagement and financial literacy. Journal of Public Budgeting, Accounting & Financial Management, 27(2), 254–280.
Sofiyah, Y., & Tahir, M. (2020). The influence of accountability, participation, and transparency on the quality of village financial reports. Journal of Accounting Science and Research, 9(1), 1–17.
United Nations Development Programme. (2009). No. Good Governance and Sustainable Human Development., Retrieved from https://www.undp.org/publications.