Abstract
This study aims to examine the influence of community participation and the competence of village apparatus on village fund management and village autonomy. The role of the village fund management as an intervening variable was also tested. This study was conducted in the regional government in the Sleman Regency, Yogyakarta Special Province, Indonesia. The samples were selected based on the cluster random sampling technique i.e. 30 villages in Sleman Regency. The survey was undertaken from September 2018 to January 2019. The respondents consisted of village heads, village secretaries, and village treasurers. To test the hypothesis, a multiple linear regression approach was applied. The results demonstrate that the community participation directly affects the village fund management and it has an indirect influence on the village autonomy through the village fund management as the intervening variable. Meanwhile, the competence of village government officials only directly affects the management of village funds.
Highlights
The village government is the smallest administration and government level in Indonesia
Because H2 is not significant, it can be concluded that community participation has a positive effect on village independence through the village fund management in the form of full intervening
The results of this study indicate that the higher the level of participation carried out by the community, the higher the quality that will be generated in the village fund management in reflecting the needs of the community
Summary
The village government is the smallest administration and government level in Indonesia. As mandated by the Indonesian Law number 6 of 2014 (here in after the village law), every Indonesian village has been transformed into an autonomous entity with the power to regulate and manage its government affairs based. Atmaja & Sofyani/Jurnal Dinamika Akuntansi dan Bisnis Vol 7(1), 2020, pp 15-32 on the community initiatives, original rights, and/or traditional rights recognized and respected in the government system of the Republic of Indonesia. Villages in Indonesia are granted the authority and fund allocation from the central government which ranges from. The granting of expanded authority and new funding sources is expected to improve the development and autonomy of the villages. Puspayanthi et al, (2018) argued that the strengthening of village fund management is required to ensure the improvement of village autonomy. The village funds can be used to establish infrastructure which supports village facilities and supports village business activities
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
