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Journal : Nomico

The Influence of Budgeting, Human Resources, and Leadership on Transparency and Accountability in Village Fund Management with Community Participation as a Moderating Variable Susanti, Novriani; Hizazi, Achmad; Mukhzarudfa, Mukhzarudfa; Arum, Enggar Diah Puspa
Nomico Vol. 3 No. 4 (2026): Nomico- May
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/gc8kpy77

Abstract

This research is motivated by the importance of transparency and accountability in Village Fund management as key indicators of village governance success. Although Village Fund allocations have continuously increased, various problems remain in management practices, particularly regarding low transparency and accountability. This study aims to analyze the influence of budgeting, human resources (HRM), and leadership on transparency and accountability in Village Fund management, with community participation as a moderating variable. A quantitative approach with explanatory research design was employed, using primary data collected through structured questionnaires. The analytical technique used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). Results show that budgeting, HRM, and leadership have a positive and significant influence on both transparency and accountability. Furthermore, community participation is proven to significantly strengthen these relationships. These findings indicate that good Village Fund governance is not only influenced by internal factors of the village government, but also by the active involvement of the community. Thus, improving the quality of budgeting, HRM capacity, leadership, and community participation are key to achieving optimal transparency and accountability in Village Fund management.
Co-Authors - Afrizal Alan Pratama Alfia, Lilik Almira Yumna Putri Amri Amir Amri Amir Amri Amir Amri Amir Anastasya Laga Anayanti, Nera Andi Mirdah Andini, Sri Apriliani, Cantika Arum , Enggar Diah Puspa Atar Satria F Azhari, Julia Rinnia Bela Oktavianti Deasy Putri Avanda Sari Dede Rahmat Delvira Agusty Dewi Fitriyani Dewi Hilda S Dica Lady Silvera Dwiana Suharti IH Eko Prasetyo Enggar Diah Puspa Arum Erawati, Misni fadillah, marci Feby Anisya Nabila Fitriansyah, Arya Haqi Fitrini Mansur Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Haliza, Titania Nurul Haryadi - Haswandy, Achnaf Feraldi Heriyani Heriyani Heriyani, Heriyani Hernando, Riski Ilham Wahyudi indahwati, Vanessa Jamaili, Salman Kelvin Setiawan Khairunnisa Khairunnisa Khairunnisa, Siti Nabilah Lady Silvera , Dica Lady Silvera, Dica Lestari, AD Liana, Jenny Lieyono, Yeremia Lutfi Lutfi Lutfi Maulana Akmal Malik Mellya Embun Baining Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Mursalin . Mursalin Mursalin Musdalifa Musdalifa Najib, Muhammad Ali Nanang Yuliyapranata Nazarudin Nela Safelia Nella Safelia Netty Herawaty Nia Sofiana Sofiana Ningrum, Fitri Setya Novita Andriani Nurulhuda, Siti Aisyah P. Eko Prasetyo Putri, Yumiza Aprilia R. Rama Muamar Rifki Rachman, Al Dzahabi Rahayu , Rahayu Rahayu Rahayu Rahmanita Rahmanita Ranti Melasari Ratih Kusumastuti Ratu Munawarah Rega C Regina Nursedima Marpaung, Shinta Reka Maiyarni Reni Yustien Reni Yustien Rhesa Daffa A Rico Wijaya Z Riski Hernando Rita Friyani Rita Friyani Rizqa Raaiqa Bintana Rosliana, Rosliana Rts nurafni putri, Widiasari Sahrial Sahrial Salman Jumaili Selia Meilantika Septiawati Septiawati Siswanti, Febi Siti Umami Khikmah SRI RAHAYU Sukmawati, Aegisia SUSANTI, NOVRIANI Susfa Yetti Susfa Yetti Ulyarti Vialeta, Nurul Wiralestari, Wiralestari Wiwik Tiswiyanti yd, Ferdi wahyudi Yernisa Yernisa Yosep Tri Krisnanto Yudi - Yudi Yudi Yuke Farhana, Disya Yuliusman - Zalisman Rahmadan Zulma, Gandy Wahyu Maulana