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All Journal Goodwood Akuntansi dan Auditing Reviu
Ida Rohmawati
Politeknik Negeri Lampung, Lampung, Indonesia
Economics, Econometrics & Finance Education Other

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Accountability, Transparency, and Community Participation in Village-Owned Enterprise Financial Management in Tunggul Ida Rohmawati; Destia Pentiana; Umarudin Kurniawan; Evi Yuniarti
Goodwood Akuntansi dan Auditing Reviu Vol 5 No 1 (2026): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v5.n1.p41-56.2026

Abstract

Purpose: This study examines accountability, transparency, and community participation in financial management at BUMDes Tunggul Mandiri, Pekon Tunggul Pawenang, Indonesia.Research Methodology: This quantitative case study analyzes Likert-scale questionnaires from 46 managers, village officials, and community representatives. Multiple linear regression was conducted using IBM SPSS Statistics 25.Results: Accountability (β = 0.461, p < 0.001), transparency (β = 0.249, p = 0.032), and community participation (β = 0.299, p = 0.012) have positive significant associations with financial management. The joint test gives F(3, 42) = 14.902, p < 0.001; R² = 0.516 and adjusted R² = 0.481.Conclusions: The findings are consistent with stewardship mechanisms of answerability, informed trust, and alignment with community priorities. They do not establish causality or statistically proven coefficient dominance.Limitations: The single-enterprise design, stakeholder self-reports, overlapping measurement dimensions, and inconsistent role classifications limit interpretation and generalization.Contributions: The study extends stewardship-informed analysis to a BUMDes with commercial and social responsibilities, comparing three governance principles within one stakeholder setting. Practical implications include regular reconciliations, accessible reporting, and documented follow-up to community concerns, subject to further evaluation.
Co-Authors Destia Pentiana Evi Yuniarti Umarudin Kurniawan