Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Economic and Business Horizon
Rianto Rianto
Politeknik Negeri Sriwijaya, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Information Technology, Apparatus Competence, and Community Participation Strengthen Village Fund Accountability Rianto Rianto; Bainil Yulina; Rosy Armaini
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1569

Abstract

Village fund management requires strong accountability to ensure that public resources are managed transparently, responsibly, and in accordance with applicable regulations. This study examines the effects of community participation, apparatus competence, and information technology utilization on village fund management accountability, both separately and simultaneously. A quantitative approach was employed using a survey of 78 village heads and village financial management technical implementation team members from 13 villages. Data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression with SPSS version 25, including t-tests and an F-test. The findings demonstrate that community participation has a positive and significant effect on village fund management accountability (B = 0.143; p = 0.002). Apparatus competence also has a positive and significant effect (B = 0.304; p = 0.006), while information technology utilization has the strongest positive and significant effect (B = 0.383; p = 0.002). Simultaneously, all three variables significantly affect accountability (F = 54.901; p < 0.001). The findings conclude that strengthening participatory governance, apparatus competence, and information technology utilization is essential for improving village fund management accountability.
Co-Authors Bainil Yulina Rosy Armaini