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All Journal Journal of Economics, Business, & Accountancy Ventura
Marce Sherly Kase
Development Economics Study Program, Faculty of Economics and Business, University of Timor, Indonesia
Economics, Econometrics & Finance

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Village Financial Accountability in Indonesia’s Border Region: Evidence from North Central Timor Margareta Diana Pangastuti; Marce Sherly Kase; Frederic Winston Nalle; Yuliati Sengkoen
Journal of Economics, Business, & Accountancy Ventura Vol. 29 No. 2 (2026): Vol 29 No 2 (August 2026)
Publisher : Research Center and Community Services (PPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v29i2.5614

Abstract

This study examines the associations between budget transparency, village officials’ capacity, Siskeudes utilization, BPD oversight effectiveness, and perceived village financial accountability in the border region of North Central Timor Regency, Indonesia. Data were collected from 90 respondents across 31 villages in seven subdistricts and analyzed using multiple linear regression with village-level cluster-robust standard errors. The regression model was jointly significant, with an adjusted R² of 0.711. Budget transparency and village officials’ capacity were not significantly associated with perceived village financial accountability. In contrast, Siskeudes' utilization and BPD oversight effectiveness were positively and significantly associated with perceived village financial accountability. BPD oversight effectiveness exhibited the largest standardized coefficient among the predictors. These findings indicate that digital financial administration and institutional oversight were more consistently associated with perceived village financial accountability than the other governance attributes within the sampled villages. This study extends empirical evidence on village financial governance to the Indonesia–Timor-Leste border region
Co-Authors Frederic Winston Nalle Pangastuti, Margareta Diana Yuliati Sengkoen