Village Financial Management Accountability: An Analysis of Influencing Factors

Abstract

Purpose: This study aims to provide empirical evidence regarding the influence of village apparatus competence, community participation, organizational commitment of village government, and transformational leadership on the accountability of village financial management.

Methodology/Approach: The population in this study consists of village government and Village Consultative Body within the Kembang subdistrict, Jepara regency. The sampling technique used is saturated sampling, resulting in 109 respondents. The data collection technique utilizes questionnaires.

Results/Findings: The research findings indicate that, partially, village apparatus competence, community participation, organizational commitment of the village government, and transformational leadership have a positive and significant impact on the accountability of village financial management.

Limitations: The limitations of this study lie in the subject matter, which only encompasses the sub- district level; therefore, it is advised that further research broadens the study's scope.

Contribution: This study contributes to the understanding of how various factors influence accountability in village financial management, particularly for policymakers, village government officials, and researchers in the fields of public administration and community development.

Novelty: This research was carried out in the village government of Kembang sub-district, Jepara Regency, and is the first study to examine the impact of village apparatus competence, community participation, organizational commitment of the village government, and transformational leadership on the accountability of village financial management