Transparency, Accountability And Competence Of Village Apparatus Towards The Management Of Village Revenue And Expenditure Budget (APBDes): A Study In Jeneponto Regency

Basri Bado; Fitriani Fitriani; Inanna Inanna; Najamuddin Najamuddin

doi:10.30598/jgssvol4issue2page141-153

Basri Bado Universitas Negeri Makassar, Indonesia
Fitriani Fitriani Universitas Negeri Makassar, Indonesia
Inanna Inanna Universitas Negeri Makassar, Indonesia
Najamuddin Najamuddin Universitas Negeri Makassar, Indonesia

DOI: https://doi.org/10.30598/jgssvol4issue2page141-153

Keywords: Transparency, Accountability, Competence of Village Apparatus, Management of Village Fund Revenue, Expenditure Budget (APBDES), SEM

Abstract

This study aims to evaluate the influence of transparency, accountability, and competence of village officials on the management of the Village Revenue and Expenditure Budget (APBDes) in Jeneponto Regency. A quantitative approach was used with an analysis of the relationship between variables. Data were collected through the distribution of 60 questionnaires to village officials, and analyzed using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method through the SmartPLS application version 4.1.0.8. The results showed that transparency (p = 0.000), accountability (p = 0.002), and competence of village officials (p = 0.000) had a significant effect on the management of the APBDes. These findings provide an important contribution to policy formulation, particularly in improving the quality of public services and the effectiveness of village fund management, including in the village transportation sector. By strengthening transparency, accountability, and the competence of village officials, village governments can achieve more efficient and responsive budget management to community needs, including in the development of equitable and sustainable transportation infrastructure. Practically, these results can serve as a reference for policymakers and village technical implementers in designing strategies to increase the capacity of village officials. Academically, this research enriches the literature on public financial governance at the village level with a quantitative approach based on PLS-SEM.

Downloads

Download data is not yet available.

References

Amalia, R. (2019). Transparency and accountability in village financial management. Journal of Public Administration , 6 (2), 135–144.

Anto, RP, & Amir, M. (2017). Competence of village apparatus in management of village funds in North Konawe Regency-Indonesia. IOSR Journal of Business and Management Ver. VII , 19 (11), 2319–7668. https://doi.org/10.9790/487X-1911076671

Diansari, RE, Othman, JB, & Musah, AA (2022). Factors affecting accountability village fund management. Linguistics and Culture Review , 6 (S1), 879–892. https://doi.org/10.21744/lingcure.v6nS1.2186

Fuadah, H., & Setiyawati, H. (2020). The effect of the implementation of transparency and accounting information systems on the quality of financial reports. IJO-International Journal of Business Management , 3 (11), 1–12. https://doi.org/http://surl.li/snjmzk

Gaventa, J., & McGee, R. (2013). The impact of transparency and accountability initiatives. Development Policy Review , 31 (s1), s3–s28. https://doi.org/10.1111/dpr.12017

Ghozali, I. (2021). Application of multivariate analysis with the IBM SPSS 26 10th Edition program . Diponegoro University.

Gyong, J. E. (2014). Good governance and accountability in a democracy. European Scientific Journal , 7 (26), 71–89. https://doi.org/http://surl.li/bqwaab

Hafidz, M. (2022). The influence of village apparatus competence on the effectiveness of village fund management in Eastern Indonesia. Journal of State Financial Governance and Accountability , 8 (1), 25–38.

Jannah, R., Handajani, L., & Firmansyah, M. (2018). The influence of human resources, use of information technology and public participation to the transparency and accountability of village financial management. International Journal of Scientific Research and Management (IJSRM), 6 (05), 373–385. https://doi.org/10.18535/ijsrm/v6i5.em03

Lestari, ND, & Kurniawan, T. (2021). Evaluation of Village Budget Management through a Transparency and Accountability Approach. Journal of Public Administration , 10 (2), 78–90.

Prayogi, D., & Ikatrianasari, ZF (2020). Motivation effects, responsibilities, satisfaction and major satisfaction with teacher's performance in Duta Mas vocational schools, Jakarta. JEMIS (Journal of Engineering & Management in Industrial Systems) , 8 (1), 37–45. https://doi.org/http://surl.li/hbghgh

Putri, RA (2020). Competence of village officials in financial management: A case study in Sleman Regency. Journal of Economics & Public Administration , 8 (2), 142–151.

Rahmawati, R., & Yuliana, S. (2020). Transparency and accountability in village financial management. Multiparadigma Accounting Journal , 11 (1), 89–101. https://doi.org/10.18202/jamal.2018.04.9031

Sari, M., & Wibowo, A. (2021). Village financial management performance from a good governance perspective. Journal of State Financial Governance and Accountability , 7 (2), 150–165.

Sulistiyowati, E. (2015). Transparency and accountability of village fund management in Indonesia. Journal of Accounting and Regional Finance , 6 (1), 33–45.

Supriyanto, E., & Septiani, N. (2020). Level of understanding of village officials regarding the principles of public accountability. Journal of Government Science , 5 (2), 65–78.

Susanto, A., & Prasetyo, Y. (2018). The effect of transparency on the efficiency of village financial management. Journal of Public Administration , 9 (1), 55–63.

Sugiyono. (2017). Qualitative research methods and R&D . Alfabeta CV.

Utami, W., & Nugroho, H. (2022). Competence of village officials and its impact on transparency and accountability-based financial management. Journal of Regional Economics and Development , 13 (1), 110–123.

Williams, A. (2015). A global index of information transparency and accountability. Journal of Comparative Economics , 43 (3), 804–824. https://doi.org/10.1016/j.jce.2014.10.004

Wong, K.K.-K. (2016). Mediation analysis, categorical moderation analysis, and higher-order constructs modeling in Partial Least Squares Structural Equation Modeling (PLS-SEM): A B2B example using SmartPLS. Marketing Bulletin , 26 (1), 1–22. https://doi.org/http://surl.li/quzthw

Wibisono, R. (2019). The role of accountability in public sector financial management. Journal of Accounting Science , 14 (2), 77–86.

Yusuf, N., Rakhma Wuryandini, A., Gumohung, MR, & Usman, Y. (2022). The influencing factors of village and fund management accountability with Sirendes as moderating variables. International Journal of Innovative Science and Research Technology , 7 (10), 439–443. https://doi.org/http://surl.li/inxuie