Enhancing Village Government Accountability through IT-Enabled Financial Management in Lebak District, Banten Province, Indonesia

Village financial management plays a crucial role in ensuring the effective and efficient use of village funds, particularly when viewed from the perspective of risk management. Risk management in this context refers to efforts made by village governments to anticipate, identify, and address potential problems that may arise in the use of village funds. Central government policies provide an important foundation for quality planning, implementation, and supervision in village financial management. This study employs a descriptive approach to explain the challenges faced by village governments in managing finances and highlights the importance of applying risk management strategies to enhance village original income. In analyzing risks, accuracy and precision are required because the risks faced by the village government directly influence policy outcomes and ultimately affect the welfare of the community. By adopting appropriate risk management practices, village governments can mitigate financial mismanagement and improve revenue generation. One practical measure involves the application of targeted budget allocation policies, such as optimizing expenditure savings and ensuring effective absorption of funds. These strategies not only prevent misuse of resources but also promote sustainable financial growth at the village level. The implementation of village financial risk management is guided by the Minister of Villages Regulation, which serves as a formal reference for village governments in designing systems, procedures, and policies. Through the application of these guidelines, village governments are expected to achieve better financial governance, improve transparency, and strengthen accountability. Ultimately, risk management serves as an essential tool for ensuring that village financial management supports community development and enhances the welfare of rural society.

Villages are public sector organizations, so accountability is an important principle that must be reflected in their financial management. The accountability in managing the village funds is a demand for the local government as the village funds manager, as an implementation of the constitution number 6, 2014. The existed influence factor of the accountability in managing the village funds are internal control systems and accessibility. Increasing accountability in village fund management, the potential for fraud in fund management can be reduced. This research aim to determine the effect of internal control systems and accessibility of financial reports on accountability of village financial management, and the effect of accountability of village financial management on the potential for fraud in village financial management. The primary data used in this research were acquired by administering questionnaires to respondents. A total of 115 questionnaires were distributed directly to 29 villages in Samosir Regency. Rate of returned and completed questionnaire is 100%. Data analysis was carried out using the PLS with WarpPLS 7.0 software. The research results supported all hypotheses and found that; 1. internal control systems positively significant affect the accountability of village financial management, 2. accessibility of financial reports positively significant affect the accountability of village financial management and 3. The accountability of village financial management negatively significant affects the potential for fraud in village financial management. The research results indicated that The Internal Control System has a greater influence than accessibility. This in turn implies that the public would consider that village financial management is accountable if its financial report is prepared in accordance with the applicable standards and easily accessed. In addition, the potential for fraud will be reduced with increasing accountability in village financial management. These results expect the village government to improve internal control and accessibility in managing village funds.

The Kepenuhan Hulu Village Government has successfully encouraged the community to participate actively in deliberation forums to convey information about accountability and receive feedback from the community. This indicates the existence of social accountability practices in financial management in Kepenuhan Hulu Village. This study examines how social accountability in village financial management is implemented using the Social Accountability theory of Grandvoinnet et al. The results show that social accountability in financial management in Kepenuhan Hulu Village is built through active community involvement and the village government's commitment to creating transparent and participatory governance. Social accountability is manifested in deliberation forums such as hamlet deliberations, village deliberations, and village development planning deliberations. These forums have become a space for the community to express aspirations and determine the direction of village development. The findings of this social accountability study have implications for strengthening accountability in village financial management by optimizing the deliberation mechanism regulated by the regulation to be more inclusive and based on real community needs. With a clear commitment from the village government to meeting community demands and needs, this social accountability approach can serve as a reference for strengthening more transparent village financial management.

The purpose of this study was to look at the effect of competency, information technology, accounting systems, internal control, on the accountability of village governments in managing village finances in Pangkalan Kuras Subdistrict, Pelalawan Regency in 2018. The population in this study was village government in Pangkalan Kuras District, Pelalawan Regency which consists of 16 villages. Census technique was used in sampling where all populations were sampled. This is done because the population to be studied is a small number. Each village was taken by 4 respondents related to village financial management, namely the village head, village secretary, treasurer, and finance chief. The number of respondents in this study were 64 respondents. The data analysis method used is multiple linear regression using the SPSS program. Competence of officials in village financial managers is classified as good, information technology in village financial management has been well utilized by the authorities, the village financial accounting system has been in accordance with it, internal control in managing village funds has gone well and village financial management is accountable. Then from the test results obtained the results that the competence of the village financial management apparatus, information technology utilization, village financial accounting systems and internal control have a significant effect on the accountability of village financial management in the village government in Pangkalan Kuras District, Pelalawan Regency.

This research aims to analyze accountability of village fund management by village government in Indrasari village of Martapura District. The research’ type is qualitative descriptive. The results showed that the management of village funds in Indrasari village has fulfilled the principle of accountability. Judging from the process indicator, Indrasari village has a decision made in writing available to the residents and has fulfilled the prevailing administrative standards, for example by the establishment of the village regulation on RKPDesa and APBDdesa through village deliberation, as well as assassination of village head decision on the determination of PTPKD and establishment of TPK Desa Indrasari. Accuracy and completeness indicators of information relating to how to achieve the target of a program is fulfilled by the financial management of the village referring to Minister of Home Affairs Regulation 113/2014 about the financial management of village and Minister of Home Affairs Regulation 114/2014 on village development guidelines. From the clarity indicator aspect, whether the objectives of the organization to be achieved, the feasibility and consistency of the operational target are all well fulfilled, can be seen from the financial management of the village that refers to RKPDesa and APBDesa Indrasari and its ordinances refer to Banjar Regent Regulation No 3 of 017 on the village's financial management. Management information system indicators and results monitoring are fulfilled with the financial management of the village using the village financial system (Siskeudes) application to facilitate the village's financial governance and the reporting of the village head delivered periodically each semester to the Regent through Camat and the submission of a statement report of the year-end government to the BPD and orally to the community at the time of the village deliberation. The realization of the expenditure of APBDesa Indrasari in 2018 has been good with the achievement of 93.69%. Problems faced by Indrasari Village government are related to land assets that should be owned. Article visualizations:

The number of administrative violations and corruption cases at the village level has been in the spotlight recently. Good village governance is one of the steps to overcome it. This study aims to identify the factors that influence village governance and examine the moderating effect of organizational commitment on the relationships between village financial management and apparatus competence in village governance. This study was conducted in the Village Government in Rokan Hilir Regency and employed quantitative data analysis. The data was obtained using a questionnaire, and the respondents were selected using purposive sampling. This study used an analysis method using the structural equation model (SEM). The result shows that the government's internal control system and village financial management can affect village governance in Rokan Hilir Regency. However, apparatus competence cannot influence village governance, and organizational commitment cannot strengthen the performance of the apparatus in implementing village governance. Nevertheless, organizational commitment is needed to enhance the relationship between village financial management and governance in Rokan Hilir.

The phenomenon of misuse of village funds by village governments in several regions in Indonesia shows the poor management of village finances. In addition, the village government needs to manage village potential, so that better village financial management is achieved. Therefore, this study aims to examine and analyze the effect of village fund allocation and village potential on village financial management. The sample for this study uses all provincial governments in Indonesia through a purposive sampling method which reports village financial data for 2017-2020. The ordinary least squares (OLS) regression method was used in this study to test the hypothesis with the help of eviews version 12. The results of this study found that village fund allocation had a positive and significant effect on village financial management. However, village potential has no significant effect on village financial management

This study aims to determine the Village Fund Management in Togomangura Village. To achieve these objectives, qualitative research methods are used to decipher data descriptively. Data collection techniques are done by observation, interviews, and documents and archives using qualitative descriptive analysis techniques. The results showed: 1). For the stages of village financial planning in Togomangura Village, the Togomangura village government has managed the village fund finances in accordance with Permendagri Number 113 of 2014 concerning Village Fund Financial Management. 2). For the Village Fund budgeting phase in Togomangura Village, it has been carried out in accordance with existing principles, namely by budgeting village funds in accordance with the RKP of the Village that was determined at the planning stage and in accordance with Permendagri Number 113 of 2014 concerning Village Financial Management. 3). The implementation of Village Fund Financial Management in Togomangura Village has been very good and in accordance with applicable regulations namely Permendagri No. 113 of 2014 concerning the implementation of village finances and the PDTT Permendes Number 19 of 2017 concerning Priorities for the Use of Village Funds in 2018. 4). The administration of the Village Fund Financial Management Program in Togomangura Village is already good, because it is in accordance with applicable regulations namely Permendagri No. 113 of 2014 concerning the implementation of village finance. 5). Village Fund Financial Reporting in Togomangura Village is not in accordance with Permendagri No. 113 of 2014 concerning village financial management. This is evidenced by the late TPK Field and Village Treasurers in submitting reports. 6). Monitoring of Village Funds by the BPD, it can be concluded that the BPD in carrying out its functions runs well but is less than optimal. This is because there are several factors that create obstacles, namely Human Resources (HR) so that the awareness of BPD members is less than optimal in carrying out their duties and functions. 7). The use of Village Funds in Togomangura Village in 2018 is not in accordance with the priority of use according to the PDTT Regulation No. 19 of 2017 concerning the priority of using Village Funds in 2018. 8). Inhibiting factors in the management of the Village Fund in Togomangura Village, namely: Human Resources, Late Reporting, Internet Networks, Community Understanding, Poor Coordination.

Accountability in the financial management of Village Funds is crucial. This research is motivated by the financial management of village funds by the Kuteni Reje village government, which has achieved achievements in managing village funds. However, there are still shortcomings in implementing accountability in the financial management of Village Funds. Therefore, it is necessary to carry out a more in-depth study to find an accountability model for Village Fund management to maximize the performance of the Kuteni Reje village government as a public service provider. This research uses Mardiasmo's accountability theory, which consists of 4 (four) variables: legal accountability and honesty, process accountability, program accountability, and policy accountability. The research was conducted using qualitative methods. Data collection techniques were carried out using interviews and documentation. The selection of informants was carried out using a purposive sampling technique. The results of this research show that in terms of formal accountability, the management of Village Funds by the Kuteni Reje Village Government has been carried out accountably. However, there are still shortcomings in village financial management, namely delays in the process of preparing the Village Revenue and Expenditure Budget (APBK) and lack of transparent information regarding the Village Revenue and Expenditure Budget (APBK) to the community, especially the use of Village Funds, and the unavailability of compliant services for the community to convey any deviations in the management of Village Funds that occur. So, we need a model and pattern of accountability that focuses more on social accountability to complement the dark side of formal accountability so that the performance of the Village government in financial management becomes better.

Purpose – This purpose of this study is to examine the accountability of village fund management in terms of accessibility, government internal control system, transparency and use of information technology.Design/methodology/approach – This study used a survey method through the distribution of questionnaires conducted in 49 villages spread across 6 sub-districts in Lebong regency, with a total of 49 village treasurer respondents. The relationship between variables was analyzed using SPSS.Findings – The results of multiple regression analysis shows that 1) Accessibility has a negative influence on the accountability of des fund management. 2) The government's internal control system has a positive influence on accountability of village fund management. 3) Transparency has a positive influence on the accountability of village fund management. 4) Utilization information technology has a positive influence on the accountability of village fund management.Originality/value – This research is aimed at village governments regarding village financial management. This was done to see more clearly the form of accountability of village governments in managing village funds, where there are still many village governments that cannot be accountable for village funds, especially Lebong district. As well as explaining how the government's internal control system, accessibility, transparency and use of information technology explain the accountability of village fund managementResearch limitations/implications – The limitation of this research is that the statements in the accessibility questionnaire are still inaccurate in explaining the accessibility variables. The implication of this research is to prove that agency theory in line with the variables of accessibility, internal control system, transparency and use of information technology related to accountability village fund management. According to the results of this research, it is hoped that it can provide benefits for the village government as a reference or material for consideration in making decisions regarding the importance of responsible management village funds and as a consideration in making policies for increasing accountability of village funds.Keywords: Accessibility, accountability of village fund management, government internal control system, transparency, utilization of information technology.Article Type: Research Paper

This study aims to determine the effect of human resource competence and the principles of accountability in village financial management in South Suwawa District, Bone Bolango Regency partially or simultaneously. The research method used is quantitative methods by means of data through distributing questionnaires to employees. The data analysis used is multiple regression. The results showed that partially or simultaneously the competence of human resources of village officials and the principle of accountability in village financial management had a positive and significant effect on village financial management in Suwawa Selatan District, Bone Bolango Regency. The coefficient of determination is 0.435, which means that the determinant value of the competence of village officials and the principle of accountability for village financial management on village financial management in Suwawa Selatan District Bone Bolango Regency is 43.50%. While the remaining 56.50% can be provided by other variables not examined in this study. These factors are the knowledge of village officials, skills in village financial management, education of village officials, integrity of village officials, work motivation of village officials, transparency of village financial management, work discipline and the internal control system implemented by the village government.

This study aims to analyze the role of the Inspectorate in increasing accountability for village financial management in Mandailing Natal Regency. Accountability in village financial management is essential to ensure that village funds are used transparently and effectively in accordance with village development goals. The research method used is qualitative with a case study approach, involving in-depth interviews, observations, and analysis of related documents. The results of the study show that the Mandailing Natal Regency Inspectorate has a significant role in supervising village financial management, including through financial audits, providing recommendations for improvement, coaching to village officials, and continuous supervision. However, this study also found several inhibiting factors that affect the effectiveness of supervision, including limited human resources (HR), limited budgets, lack of coordination between the Inspectorate and the village government, and low understanding of accountability at the village level. To increase the effectiveness of supervision, improvements are needed in these aspects, including increasing human resource capacity, more adequate budget allocation, and more intensive coaching at the village level. This study provides recommendations to increase the role of the Inspectorate in supervising village financial management to achieve more transparent and accountable management.

Accountability in managing village finances is very important. This requires the ‎village government to manage village finances professionally, effectively and efficiently, and ‎accountably. The purpose of this study was to determine the readiness of the village ‎government in realizing accountability for village financial management, so research was ‎conducted on the effect of presenting financial reports, accessibility of financial reports, and ‎internal control systems on village financial management accountability.‎
 The subject of this research is the village government in Mranggen District. The sampling ‎technique in this research is saturated sampling technique (census). The data collection ‎instrument in this study was a questionnaire or questionnaire. The research data used ‎primary data, directly through questionnaires and analyzed using SPSS version 26. Data ‎were analyzed to test the hypothesis using multiple regression analysis approach.‎
 The results of this study indicate that the presentation of financial reports influences the ‎accountability of village financial management. The accessibility of financial reports has no ‎effect on the accountability of village financial management. The internal control system ‎influences the accountability of village financial management.‎
 
 
 Keywords:‎ Presentation of Financial Statements, Accessibility of Financial Statements, ‎Internal Control System, Village Financial Management Accountability

This research aims to determine the Village Revenue and Expenditure Budget which includes: planning, implementation, administration, reporting, accountability for managing the finances of Sidorejo village. The research method used is Accrual Basic by comparing village financial management in accordance with Regent Regulation (Perbup) Number 8 of 2015 concerning Village Financial and Asset Management. With existing financial data collection techniques and direct observation of research objects. Determination of observation areas is carried out by considering the size of village fund receipts or village fund allocations. The results of this research show that based on Regent's Regulations (Perbup) Number 8 of 2015 concerning Village Financial Management, in general, Village Financial Management has achieved accountability. Apart from that, there is still a need for intensive village assistance from the regional government in helping villages to realize accountability in Village Financial Management.

Villagefund isanew source of incomeforthe village government, sourcedfrom the state budget allocation. This fund began to be allocated and disbursed the first time in 2015. The village government will earn huge amounts of money in running the village administration, but on the other hand demanded readiness in the management of village finances better. This study aims to determine the readiness of the Pelawad village government in the management of the Village Fund andknowing the constraintsfaced. The analytical method used is descriptive analysis and index analysis to quantify the level of readiness in managing the Village Fund. Some Factors that support the readiness of the ofthe Village Government in managing the Village Funds are organizational commitment, human resources and information systems. The results showed that Pelawad Village Government has a strong commitment in the management ofthe VillageFund.The quantityof human resourcesare sufficient, whileintermsof quality is not sufficient. The information systems to support the processing of village financial data have been available, but the human resourcesare not fully ready to operate the systems. Pelawad village government readiness in the overall managementof village funds are categorized on the level set by the value of theindex 66.