Environment Concern Through Digitalization of Village Financial Reporting and Accountability of Village Fund Management: Can it Accelerate the Achievement of Village Sustainable Development Goals (SDGs)?

Abstract

The use of Village Funds is prioritised for programmes aimed at accelerating the accomplishment of Village Sustainable Development Goals (SDGs). Because village funds are critical to achieving the SDGs, transparency and accountability in their management are critical. Digitising village financial reporting is an endeavour to eliminate the usage of paper (paperless) to contribute to the achievement of the Sustainable Development Goals (SDGs). In addition to lowering the use of paper, it is believed that the digitalization of financial reporting will make it easier for the community to have supervision over the use of village funds. The purpose of this study is to examine the effect of village fund management accountability and digitization of village financial reporting on expediting village Sustainable Development Goals (SDGs) attainment. The quantitative descriptive research method was applied in this study. A questionnaire with a Likert scale was used to collect primary data. Village officials from 11 villages in Poncowarno Sub-District participated in this study, which included village heads, village secretaries, heads of financial affairs, and heads of welfare. With 44 respondents, the sampling technique employed was purposive sampling. Multiple linear regression analysis was utilised to analyse the data in this study. The data analysis results suggest that accountability for managing village money and digitalization village financial reporting have a substantial impact on advancing local SDG accomplishment.