Information Technology, Apparatus Competence, and Community Participation Strengthen Village Fund Accountability
DOI:
https://doi.org/10.54518/ebh.5.5.2026.1569Keywords:
Apparatus Competence, Community Participation, Information Technology Utilization, Village Fund Management AccountabilityAbstract
Village fund management requires strong accountability to ensure that public resources are managed transparently, responsibly, and in accordance with applicable regulations. This study examines the effects of community participation, apparatus competence, and information technology utilization on village fund management accountability, both separately and simultaneously. A quantitative approach was employed using a survey of 78 village heads and village financial management technical implementation team members from 13 villages. Data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 25, including t-tests and an F-test. The findings demonstrate that community participation has a positive and significant effect on village fund management accountability (B = 0.143; p = 0.002). Apparatus competence also has a positive and significant effect (B = 0.304; p = 0.006), while information technology utilization has the strongest positive and significant effect (B = 0.383; p = 0.002). Simultaneously, all three variables significantly affect accountability (F = 54.901; p < 0.001). The findings conclude that strengthening participatory governance, apparatus competence, and information technology utilization is essential for improving village fund management accountability.
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