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

Abstract

INTRODUCTION: In order to enhance the accountability of village government in Lebak Regency, Banten Province, particularly in the management of village finances that has not been effectively executed.
 OBJECTIVES: This research aims to utilize Information Technology (IT) as a means to strengthen this accountability
 METHODS: This study employs a case study approach with a qualitative research method.
 RESULTS: The implementation of Village Financial Management by the Village Government in Lebak Regency, Banten Province, has not been running effectively. This implies that the role of the Village Government in Village Financial Management has not been optimized. Several factors can affect the effectiveness of Village Financial Management by the Village Government in Lebak Regency, Banten Province, including legal and regulatory accountability, process accountability, program accountability, and policy accountability. However, the implementation of these factors has not been fully effective, especially concerning legal and regulatory accountability and policy accountability. To strengthen Village Government accountability in Village Financial Management in Lebak Regency, Banten Province, it is essential to pay attention not only to the factors of legal and regulatory accountability, process accountability, program accountability, and policy accountability but also to strengthen the Technical Guidance factors related to village financial management, Mechanism factors in the Administration of Village Finance, and Factors in the Oversight Function of the Village Consultative Body (BPD).
 CONCLUSION: By leveraging Information Technology (IT) in this context, the enhancement of accountability can be achieved more effectively. IT can serve as a crucial tool to support accountability and efficiency in village financial management in Lebak Regency, Banten, ensuring that village funds are utilized effectively and in accordance with applicable regulations.