Title:
THE IMPLEMENTATION OF ACCOUNTABILITY AND TRANSPARENCY IN VILLAGE GOVERNMENT FINANCIAL MANAGEMENT IN BENGALON SUBDISTRICT

Authors:
Marnawati, Titin Ruliana and Imam Nazarudin Latif, Indonesia

Abstract:
This study investigates the influence of accountability and transparency on village government financial management, with good governance as a mediating variable. A quantitative research approach was applied using Structural Equation Modeling (SEM). Data were collected through questionnaires distributed to 100 civil servants (ASN) involved in village financial administration in Bengalon Sub-District. The results indicate that accountability has a significant positive effect on financial management and good governance. Increased accountability enhances the effectiveness of village financial practices and strengthens governance quality. Transparency also shows a significant influence on both financial management and good governance. Villages with high transparency tend to manage finances better and apply good governance principles more consistently. Furthermore, good governance significantly improves financial management and partially mediates the relationships between accountability and transparency in financial management. This indicates that governance plays a key role in optimizing the impact of accountability and transparency on financial outcomes. Based on the findings, several recommendations are proposed: (1) implement transparent and accurate reporting systems with regular audits; (2) increase public access to financial information through periodic reports and community meetings; (3) promote good governance by ensuring participation, accountability, and transparency in decision-making; (4) enhance village officials’ capacity through training in financial management and digital literacy; and (5) adopt digital tools to improve financial reporting accuracy and oversight efficiency.