<![CDATA[General Background The delegation of administrative authority requires local rural governments to manage resources and public funds responsibly. Specific Background Open governance, strong workplace norms, and individual moral values theoretically minimize agency conflicts and prevent mismanagement within rural administrations. Knowledge Gap Previous empirical studies present inconsistent findings regarding whether information openness, institutional habits, and individual morality directly dictate rural fiscal outcomes without additional moderating variables. Aims This study examines how public transparency, organizational culture, and the religiosity of village officials determine the financial performance of rural governments in Beji District. Results Based on multiple linear regression analysis of 100 purposively sampled village officials, public transparency, organizational culture, and official religiosity positively and significantly drive local financial performance. Novelty This research integrates external informational openness, internal institutional norms, and individual moral beliefs into a single comprehensive predictive model for rural fiscal governance. Implications Rural policymakers must actively institutionalize open data access, foster collaborative workplace routines, and promote ethical religious values to secure accountable and responsible budgetary management. Highlights: • Open civic data access significantly drives local budgetary accountability. • Collaborative institutional norms positively dictate rural fiscal management outcomes. • Individual moral beliefs secure responsible resource allocation among administrators. Keywords: Public Transparency, Organizational Culture, Official Religiosity, Financial Performance, Village Government]]>
