p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 5, No. 9 September 2024 http://jist.publikasiindonesia.id/
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3637
Village Government Accountability in Managing Village
Finances (Empirical Study in Yawosi District, North Biak,
Biak Numfor Regency)
Maylen K.P Kambuaya¹, Klara Wonar², Fadly Yizhar³, Rian
Noviani Solissa
4
, Elend Fransiska
5
Universitas Cenderawasih, Indonesia
Email:
Klara.wonar@gmail.com
*Correspondence
ABSTRACT
Keywords: clarity of
budget targets, financial
accounting system,
competence of village
apparatus, internal control
system, accountability of
village financial
management.
This study aims to analyze the influence of clarity of budget
targets, reporting systems, and competencies of village
apparatus on the accountability of village fund management.
The population is 8 villages in Yawosi District, Biak Numfor
Regency. The sample of this study amounted to 168
respondents using the purposive sampling method. The data
analysis technique used is Structural Equation Modeling
(SEM) Part Least Square (PLS). The results of this study
show that the clarity of budget targets and the internal
control system have a positive effect on the accountability of
village financial management, while the financial
accounting system and the competence of village officials do
not affect the accountability of village financial
management.
Introduction
The autonomy of villages or villages in their financial management is a common
practice in many countries, including Indonesia. This places a great responsibility on the
village government to manage the funds they receive properly. Funds managed by
villages can come from a variety of sources, including central government allocations,
local taxes, funds from local natural resources, or even donations from the community or
the private sector (Zitri, 2019). With so many sources of funding, it is important to ensure
that these funds are used appropriately and transparently. Village funds are often used to
finance the development of basic infrastructure such as roads, electricity, and clean water,
as well as the provision of community services such as education and health (Kumalasari
& Riharjo, 2016). Therefore, good management of village funds is very important to
ensure equitable and effective development and services. Without a strong monitoring
and accountability system, the risk of misuse of village funds is high. This can include
Maylen K.P Kambuaya, Klara Wonar, Fadly Yizhar, Rian
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3638
corruption, misappropriation of funds, or the use of funds for the benefit of certain
individuals or groups (Maharani & Akbar, 2020).
The community is now increasingly aware of their rights to know how public funds,
including village funds, are managed and used. There is a growing demand from the
community for transparency and participation in decision-making related to the
management of village funds. Technological advances, such as information and
communication systems, can play an important role in increasing accountability for
village fund management. An integrated and open system can help monitor the use of
funds, track spending, and increase transparency. (Asmawati & Basuki, 2019).
Village governments must build a transparent, accountable, and participatory
financial management system to ensure the efficient use of funds by the needs and
interests of the local community.
The Regional Government of Biak Numfor Regency in the 2024 fiscal year realizes
the first phase of village funds to approximately 238 villages spread across Biak Numfor
Regency, carried out by applicable rules and mechanisms. Head" Of the 257 villages in
Biak, we have only realized the first phase of village funds this year for approximately
238 villages, while the rest we are still giving time to complete several documents that
are the main requirements for the distribution of new village funds, hopefully shortly all
the requirements will be completed,". I Putu Wiadnyana said that approximately 20
villages have not received the first phase of village funds this year because they have not
completed several requirements, one of which is the accountability report on the use of
village funds in the previous year.
Research conducted by (Yulianti et al., 2018) States that Competence, Information
Technology, Accounting Systems, and Internal Control have a significant effect on
Village Government Accountability in Managing Village Finance. Meanwhile, the
research conducted by (Estrilia et al 2023), on the Effect of Clarity of Budget Targets, the
Implementation of Accounting Systems and Apparatus Competencies on Village
Financial Management Accountability shows that the results of the research with the 3
variables used have a significant influence on the accountability of village fund
management. However, there are still limitations experienced, namely the independent
variable in this study is only able to affect financial management accountability by 61%
and the remaining 39% is influenced by other variables and is not included in the model.
Therefore, this study will add internal control system variables and conduct this research
again in Yawosi District, North Biak, Biak Numfor Regency.
Based on the formulation of the problem above, the objectives of this study are:
1. To test and analyze the effect of clarity of budget targets on the accountability of
village financial management.
2. To test and analyze the influence of the financial accounting system on the
accountability of village financial management.
3. To test and analyze the influence of village apparatus competence on the accountability
of village financial management.
Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi
District, North Biak, Biak Numfor Regency)
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3639
4. To test and analyze the influence of the internal control system on the accountability
of village financial management.
The research benefits of this research are:
1. Enrich the theory of accountability, clarity of budget targets, apparatus competence,
accounting system, and internal control in the context of village government.
2. Provide empirical evidence on the influence of these variables on the accountability of
the village government in managing village finances.
3. Provide recommendations to the village government to increase accountability in
managing village finances.
Method
Location and Time of Research
This research was conducted in Yawosi District, North Biak, Biak Numfor Regency
which consists of 8 (eight) villages, namely Asur, Bosnabraidi, Madirai, Wasori, Fanindi,
Sor, Indawi, and Karmon villages.
Population, Sample, and Sampling Techniques
The population in this study is all villages in Yawosi District, North Biak, Biak
Numfor Regency which consists of 8 villages with a total of 168 village officials.
Meanwhile, the sample in this study is village officials involved in the management of
village funds. The sample determination technique used in this study is the purposive
sampling method (non-probability sampling). Referring to the opinion of (Kuantitatif,
2016), the purposive sampling technique is a technique for determining samples with
certain considerations. The sample in this study is village officials who have direct
involvement in the context of village financial management with the criteria, namely
village officials who actively work as village head, BAMUSKAM (Village Community
Consultative Body), village secretary, head of financial affairs and head of planning
affairs. In this study, BPMK is used as a sample because BPMK is a supervisor of village
funds or an institution that carries out government functions where its members are none
other than representatives of local villagers. Based on the above criteria, the researcher
determined the sample of village offices and the number of villages in Yawosi district,
North Biak, Biak Numfor Regency.
Types and Data Sources
This study uses primary data. Primary data is data published or used by parties other
than the processor, Siregar 2010: 128 in W.Atmaja & Probohudono, (2015). The data
source is primary data obtained from the distribution of questionnaires.
Data Collection and Data Analysis Methods
The data collection method in this study is conducting a survey technique, namely
by providing questionnaires that are directly distributed to respondents in 8 villages in
Yawosi District, North Biak, Biak Numfor Regency. After the data is collected and felt
to be suitable for the research, this study will conduct data analysis through statistical test
tools using data processing tools in the form of Warp-PLS version 8.0.
Research Variables
Maylen K.P Kambuaya, Klara Wonar, Fadly Yizhar, Rian
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3640
This research consists of independent variables, namely the competence of the
Village Apparatus, Clarity of Budget Targets, Utilization of Information Technology,
Accounting System, and Internal Control. Meanwhile, the dependent variable is
accountability in the management of village funds.
Data Analysis Methods
The data analysis technique is carried out using the Structural Equation Modelling
(SEM) method with the Variance Based SEM approach better known as Partial Least
Squares (PLS). The path analysis model of all latent variables in PLS consists of three
sets of relationships, namely the inner model, the outer model, and the weight relation.
The software used to analyze research data to test hypotheses is WarpPLS 8.0. Then with
validity reality testing and descriptive statistical analysis.
Hypothesis tests are used to explain the direction of the relationship between
independent variables and their dependent variables. This test is carried out by way of
path analysis on the model that has been created. The SEM technique can simultaneously
test complex structural models so that the results of path analysis can be known in a single
regression analysis. The level of significance used in this study is 5%. In this study, there
was a 5% chance of making the wrong decision and a 95% chance of making the right
decision. The basis for decision-making is that the p-value ≤ 0.05 hypothesis is accepted,
while ≥ 0.05 hypothesis is rejected.
Results and Discussion
Validity Test Results
Table 1
Combine Loadings and loadings
INDIKATOR
KS
A
SAK
KAK
SPI
P-
Value
Inform
ation
KSA1
(0.7
24)
0.333
0.334
-
0.315
<0.001
Valid
KSA2
(0.8
08)
0.744
-0.254
-
0.124
<0.001
Valid
KSA3
(0.8
88)
0.245
0.196
-
0.361
<0.001
Valid
KSA4
(0.6
46)
1.045
0.067
-
0.378
<0.001
Valid
KSA5
(0.8
32)
-0.222
0.358
0.176
<0.001
Valid
KSA6
(0.7
68)
-0.287
-0.208
0.762
<0.001
Valid
KSA7
(0.8
04)
0.588
-0.433
-
0.046
<0.001
Valid
KSA8
(0.6
77)
0.138
-0.580
0.676
<0.001
Valid
KSA9
(0.7
45)
-0.007
0.040
-
0.100
<0.001
Valid
Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi
District, North Biak, Biak Numfor Regency)
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3641
KSA10
(0.7
14)
-0.354
-0.305
-
0.142
<0.001
Valid
KSA11
(0.4
47)
-0.510
-0.317
1.015
<0.001
Valid
KSA12
(0.6
39)
-1.208
0.033
0.540
<0.001
Valid
KSA13
(0.8
39)
-0.488
0.408
-
0.560
<0.001
Valid
KSA14
(0.8
38)
-0.272
0.376
-
0.491
<0.001
Valid
SAK1
-
0.58
7
(0.637
)
0.013
0.838
<0.001
Valid
SAK2
0.58
1
(0.621
)
0.516
0.256
<0.001
Valid
SAK3
-
0.43
6
(0.875
)
-0.206
-
0.033
<0.001
Valid
SAK4
-
0.11
0
(0.818
)
-0.136
-
0.652
<0.001
Valid
SAK5
0.28
5
(0.898
)
0.267
-
0.057
<0.001
Valid
SAK6
0.77
5
(0.494
)
0.037
0.107
<0.001
Valid
SAK7
-
0.29
4
(0.760
)
-0.059
-
0.418
<0.001
Valid
SAK8
0.39
8
(0.795
)
0.409
-
0.181
<0.001
Valid
SAK9
-
0.33
1
(0.747
)
-0.771
0.441
<0.001
Valid
KAK1
0.60
2
-0.102
(0.489
)
0.974
<0.001
Valid
KAK2
0.84
7
0.537
(0.637
)
-
0.643
<0.001
Valid
KAK3
-
0.09
8
0.752
(0.804
)
0.074
<0.001
Valid
KAK4
-
0.72
0
-0.131
(0.777
)
0.865
<0.001
Valid
KAK5
0.22
1
-0.969
(0.837
)
0.207
<0.001
Valid
KAK6
0.53
7
-1.223
(0.778
)
0.043
<0.001
Valid
Maylen K.P Kambuaya, Klara Wonar, Fadly Yizhar, Rian
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3642
KAK7
-
0.34
4
0.682
(0.630
)
-
0.461
<0.001
Valid
KAK8
-
0.47
8
-0.078
(0.813
)
-
0.065
<0.001
Valid
KAK9
-
0.27
5
0.860
(0.699
)
-
0.949
<0.001
Valid
SPI1
-
0.25
8
0.589
0.487
(0.62
1)
<0.001
Valid
SPI2
0.06
3
-0.634
0.924
(0.68
9)
<0.001
Valid
SPI3
-
0.75
4
1.484
-0.031
(0.58
7)
<0.001
Valid
SPI4
0.54
8
-0.699
-0.171
(0.77
6)
<0.001
Valid
SPI5
0.41
0
-0.015
-0.655
(0.74
0)
<0.001
Valid
SPI6
0.82
8
-0.087
-0.089
(0.78
9)
<0.001
Valid
SPI7
0.45
2
-0.286
-0.055
(0.83
3)
<0.001
Valid
SPI8
-
0.46
3
0.173
0.016
(0.73
1)
<0.001
Valid
SPI9
-
1.22
6
1.100
-0.870
(0.46
0)
<0.001
Valid
SPI10
0.31
3
0.014
0.550
(0.64
2)
<0.001
Valid
SPI11
-
0.75
7
1.054
0.131
(0.59
1)
<0.001
Valid
SPI12
-
1.28
0
0.316
-0.296
(0.61
3)
<0.001
Valid
SPI13
1.17
4
-0.756
0.008
(0.72
0)
<0.001
Valid
SPI14
1.01
9
-0.337
0.218
(0.75
7)
<0.001
Valid
SPI15
-
1.19
0
0.915
0.059
(0.61
7)
<0.001
Valid
Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi
District, North Biak, Biak Numfor Regency)
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3643
SPI16
0.33
4
-0.159
-0.424
(0.83
8)
<0.001
Valid
SPI17
-
0.11
3
-0.965
0.034
(0.69
7)
<0.001
Valid
SPI18
-
0.49
5
-0.508
0.108
(0.70
3)
<0.001
Valid
APKK1
-
0.23
7
-0.418
-0.398
0.480
<0.001
Valid
APKK2
-
0.59
5
0.460
-0.065
-
0.636
<0.001
Valid
APKK3
-
0.45
3
0.204
-0.029
-
0.019
<0.001
Valid
APKK4
-
0.13
2
-0.586
0.252
0.376
<0.001
Valid
APKK5
0.13
7
0.506
-0.248
-
0.365
<0.001
Valid
APKK6
0.73
7
-0.250
-0.020
0.159
<0.001
Valid
APKK7
-
0.69
3
-0.132
-0.068
0.859
<0.001
Valid
APKK8
0.19
9
0.478
0.283
-
0.921
<0.001
Valid
APKK9
0.79
9
0.318
0.365
-
0.933
<0.001
Valid
APKK10
-
0.55
8
0.234
-0.119
0.270
<0.001
Valid
APKK11
0.60
3
0.116
-0.062
-
0.228
<0.001
Valid
APKK12
0.16
2
-0.992
0.153
0.813
<0.001
Valid
The validity of discrimination can be seen from the loading and cross-loading
values. If the loading value of each indicator on the variable in question is greater than
the cross-loading on other latent variables, it is said to meet the validity of discrimination.
If the root of the AVE (at the main diagonal) is greater than the relevant variable
correlation, then the validity of discrimination is fulfilled (Solimun and Fernandes, 2017).
Table 2
Coefficients Among Latent Variables
KSA
THING
HOW
SPI
APKK
Maylen K.P Kambuaya, Klara Wonar, Fadly Yizhar, Rian
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3644
KSA
(0.749)
0.892
0.699
0.840
0.848
THING
0.892
(0.749)
0.762
0.787
0.785
HOW
0.699
0.762
(0.726)
0.746
0.692
SPI
0.840
0.787
0.746
(0.695)
0.754
APKK
0.848
0.785
0.692
0.754
(0.747)
Table 2 shows that the discriminatory validity criteria have been met, shown by the
square root of AVE greater than the coefficient of correlation between constructs in each
indicator of each variable can measure that variable more precisely than with other
variables.
Reliability Test Results
Table 3
Composite Reliability dan Cronbach’s alpha
Variable
Composite
RealibilityCoefficiens
Cronbach’s Alpha
Coefficients
KSA
0.946
0.937
THING
0.918
0.897
HOW
0.908
0.883
SPI
0.943
0.935
APKK
0.937
0.926
Composite Reliability
A questionnaire is said to have good composite reliability if the composite
reliability value = 0.70 (Solimun and Fernandes, 2017).
Internal Reliability Consistency
A questionnaire is said to have good internal reliability of consistency if the value
of Cronbach, 's alpha = 0.60 (Solimun and Fernandes, 2017).
Latent Variable Coefficients
Table 4
Latent Variable Coefficients
KSA
SAK
KAK
SPI
APKK
R-Squared
0.757
Adj. R-
Squared
0.750
Full Collin
VIF
8.362
5.982
2.927
4.096
3.827
Q-Squared
0.762
The R-squared for the quality variable of local government financial statements
(LKPD) is 0.757, which is 75.7% and the remaining 24.3% is influenced by other
variables outside this research model. The adjusted R-squared for the quality variable of
local government financial statements (APKK) is 0.750, which is 75.% and the remaining
25% is influenced by other variables outside this research model. The full collinearity test
for all variables has a value of < 3.3 so that the model is free from vertical, lateral, and
Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi
District, North Biak, Biak Numfor Regency)
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3645
common method collinearity bias problems. Q-squared shows good predictive validity
because 0.762 is greater than zero.
Hypothesis Test Results
Hypothesis testing is intended to prove the correctness of a research or hypothesis.
The significance level used in this study is 5% or 0.05.
Table 5
Path Coefficients dan P Values
Path Coefficients
KSA
SAK
KAK
SPI
APKK
APKK
0.628
0.005
0.089
0.191
P Values
KSA
SAK
KAK
SPI
APKK
APKK
<0.001
0.475
0.135
0.008
Figure 1 Research Model
Information:
KSA: Clarity of Budget Targets
SAK: Financial Accounting System
KAK: Village Aptur Competency
SPI: Internal Control System
APKK: Accountability of Village Financial Management
From Table 5, it is known that the test results for the budget goal clarity variable
show a path coefficient value of 0.628 with a p-value of <0.001 which is less than 0.05.
Therefore, it can be stated that the variable of clarity of budget targets affects the
accountability of village financial management, it is concluded that H1 is accepted.
Maylen K.P Kambuaya, Klara Wonar, Fadly Yizhar, Rian
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3646
From Table 4, it is known that the test results for the variables of the Financial
Accounting system show a path coefficient value of 0.005 with a p-value of 0.475 which
is greater than 0.05. Therefore, it can be stated that the variable of financial accounting
standards does not affect the accountability of village financial management, it is
concluded that H2 is rejected.
From Table 5, it is known that the test results for the competency variable of the
village apparatus show a path coefficient value of 0.089 with a p-value of 0.135 which is
greater than 0.05. Therefore, it can be stated that the financial accounting standard
variable does not affect the accountability of village financial management, it is
concluded that H3 is rejected.
From Table 6, it is known that the test results for the competency variables of the
village apparatus show a path coefficient value of 0.191 with a p-value of 0.008 which is
less than 0.05. Therefore, it can be stated that the variable of financial accounting
standards does not affect the accountability of village financial management, it is
concluded that H4 is accepted.
The Effect of Clarity of Budget Targets on Village Financial Management
Accountability
The clarity of the budget target affects the accountability of village financial
management, thus the hypothesis proposed is accepted. This shows that the clarity of
budget targets affects the accountability of village financial management.
Accountable government financial management cannot be separated from the
government budget. "The clarity of the budget target shows the breadth of the budget
objectives that are stated specifically and clearly, and understood by anyone responsible".
The clarity of the "budget targets" affects how the "apparatus" prepares the budget by the
goals that the government agency wants to achieve. Unclear budget targets will make
budget implementers confused, uneasy, and dissatisfied with their work. This does not
motivate budget implementers to achieve the expected results. So it can be interpreted
that the better the management of budget targets, the more responsible the village
financial management can be.
In the theory of stewardship, accountable management is inseparable from the local
government budget. To achieve the desired performance and create accountability, it is
necessary to manage resources that are economical, efficient, effective, fair, and equitable
through the budget. With clearly defined budget goals, employees will be assisted in
achieving the expected performance and achieving success by the goals that have been
set previously. The clearer the budget targets made, the better the management of village
funds will be in terms of accountability. (Zaidan et al., 2024).
The results of the study on this variable are supported by the research (Estrilia et al
2023) and Zaidan et al (2024). The results of his research show that the clarity of budget
targets has a positive and significant effect on the accountability of village financial
management (village funds). This research also contradicts the research of Pebriyanto &
Sumadi (2021) where the results of the study show that the clarity of budget targets does
not affect the accountability of village financial management.
Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi
District, North Biak, Biak Numfor Regency)
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3647
The Influence of the Financial Accounting System on the Accountability of Village
Financial Management
The village financial accounting system does not have a significant effect on the
accountability of village financial management, thus the hypothesis proposed is rejected.
This means that the existing financial accounting system in the village does not have a
significant influence on the accountability of village financial management.
This shows that the emergence of accountability for village financial management
in each village does not depend on the village financial accounting system. The results of
this study also show that the accounting system in village fund management is not optimal
due to the low knowledge from the village government regarding village financial
management based on the Regulation of the Minister of Home Affairs No. 20 of 2018
concerning Village Financial Management. This is coupled with the assistance staff who
help manage the village fund with only two people so that financial reports are often late.
Therefore, a computerized system is needed so that village financial reporting will be
carried out quickly and the output of the financial report will also be more reliable
compared to manual reporting.
The results of this study are in line with previous research by Ningsih (2021) Which
states that the village financial accounting system does not influence the accountability
of village fund management. However, it is not in line with the research conducted by
Alfiani & Estiningrum (2021) and Yulianti et al (2018) Which states that the better the
village financial accounting system, the more accountable the village financial
management in the village government will be, and vice versa, the worse the village
financial accounting system, the more unaccountable the village financial management
will be.
From the respondents' answers, as seen from the average loading factor value, the
answers for the process of preparing and submitting village financial statements are by
the provisions in SAP and the proof of financial transactions used is by applicable
standards.
The Influence of Village Apparatus Competence on Village Financial Management
Accountability
The competence of the Village Apparatus has no effect on the Accountability of
Village Financial Management, thus the hypothesis proposed is rejected, which means
that the competence of the village apparatus does not affect the accountability of village
financial management.
The ability of village officials to manage village funds appropriately and by
applicable regulations and laws gives confidence to the party providing funds that their
use has been appropriate and by the purpose. The success of village financial management
will be supported by village officials who have adequate competence. However, in
practice, there are still obstacles faced by village officials, namely the inability of village
officials to manage village funds in a transparent and accountable manner due to the lack
of competence of village officials' human resources, where the majority of village
officials have elementary, junior high and high school education. The knowledge of
Maylen K.P Kambuaya, Klara Wonar, Fadly Yizhar, Rian
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3648
village officials in the presentation and preparation of financial reports is also very
minimal, so they only hope for companions.
This research supports research conducted by Zaidan et al (2024) Which states that
the competence of the village apparatus hurts the accountability of village fund
management. This research is not in line with the research conducted by Yulianti et al
(2018) and (Estrilia et al 2023), It is known that the competence of village apparatus has
a significant positive effect on the accountability of village financial management. A
competent village apparatus will facilitate good governance because it can manage the
organization so that the performance of the village government is seen by both the
community and the local government so that competent apparatus can have an impact on
accountable village financial management. So it can be concluded that the better the
competence of the village apparatus, the better the accountability of village financial
management.
From the respondents' answers, as seen from the average loading factor value, the
apparatus can keep up with the latest developments in their field of work and the apparatus
has a high commitment to their work.
The Effect of the Internal Control System on the Accountability of Village Financial
Management
The Internal Control System affects the accountability of village fund management
so the hypothesis proposed is accepted.
In realizing accountability for village financial management, control over the
activities carried out is very necessary. The function of the control system itself is used
as a benchmark to be able to test the effectiveness in the implementation of activity in the
organization by considering various aspects of costs and benefits, human resources, and
clarity of criteria in measuring effectiveness, and technological development.
The Internal Control System Control System carried out in the management of
village funds has been running well. Then from the results of the tests carried out, it was
obtained that the internal control system had a significant effect on the accountability of
village financial management in the village government. The better the internal control
system is carried out, the more accountable the village financial management in the
village government will be and vice versa, the less good the internal control system is
carried out, the more unaccountable the village financial management will be.
Conclusion
The study successfully identified key factors that influence the accountability of
village financial management in Yawosi District, North Biak, Biak Numfor Regency.
Clarity of budget targets and internal control systems was found to have a significant
positive impact on accountability, highlighting the importance of well-defined financial
goals and effective oversight mechanisms in promoting responsible management of
village funds. In contrast, the financial accounting system and the competence of village
officials did not demonstrate a significant effect on accountability. This suggests that
while financial systems are in place, they may not be fully optimized or understood by
Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi
District, North Biak, Biak Numfor Regency)
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3649
village officials, pointing to the need for enhanced training and support in financial
management practices. Overall, the findings emphasize the critical role of transparency
and control systems in ensuring village financial accountability, while also indicating
areas for improvement, particularly in the implementation and understanding of financial
systems among village officials.
Maylen K.P Kambuaya, Klara Wonar, Fadly Yizhar, Rian
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 9, September 2024 3650
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