Akuntabilitas Pengelolaan Keuangan Desa

Abstract

This study examines the factors influencing financial accountability in village governance, focusing on the roles of budget goal clarity, village apparatus, and information technology utilization. Using Partial Least Squares (PLS) analysis, the research investigates both direct and indirect effects of these variables on financial accountability. The results demonstrate that budget goal clarity has a significant positive direct effect on financial accountability. The role of village apparatus shows both significant direct and indirect effects on financial accountability, with the indirect effect mediated through budget goal clarity. However, the utilization of information technology does not exhibit significant direct or indirect effects on financial accountability. These findings highlight the crucial importance of clear budget goals and the pivotal role of village apparatus in enhancing financial accountability. The study suggests that strengthening the capacity of village apparatus and improving budget goal clarity are key strategies for increasing financial accountability at the village level. While information technology is generally considered important in modern financial management, its implementation in village governance may require a more tailored approach to yield significant impacts. The research contributes to the understanding of financial accountability mechanisms in rural governance and provides practical implications for policymakers and village administrators in improving financial management practices.