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Ahmad Albar Tanjung
Sekolah Tinggi Ilmu Manajemen Sukma
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Transparency, Accountability, and Public Trust in Indonesian Village Fund Governance: A SmartPLS Investigation with Corruption Risk as a Boundary Condition Ahmad Albar Tanjung; M. Syafii; Julpian Harahap
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 6 No. 5 (2026): on Progress
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/ijerlas.v6i5.5780

Abstract

Purpose, Despite the substantial fiscal decentralisation embodied in Indonesia's Village Fund Programme (Dana Desa), persistent governance deficits continue to erode public trust in village government. This study develops and empirically tests a theoretically grounded model that positions accountability as the mechanism through which transparency of village fund reporting and community engagement translate into public trust, while investigating perceived corruption risk as a boundary condition that attenuates this mechanism.Design/methodology/approach, A cross-sectional survey was administered to 437 respondents drawn from purposively selected villages in three districts of North Sumatera Province, Deli Serdang, Simalungun, and Mandailing Natal, representing diverse administrative capacities and socio-economic contexts within a single province. Partial Least Squares Structural Equation Modelling (PLS-SEM) using SmartPLS 4 was employed to assess the measurement and structural models, including mediation via bootstrapping and moderation through the product-indicator approach.Findings, Transparency and community engagement each exert significant positive effects on accountability, which in turn robustly predicts public trust. Mediation analyses confirm that accountability fully mediates the transparency–trust pathway and partially mediates the community engagement–trust pathway. Critically, perceived corruption risk significantly moderates the accountability–trust relationship, such that its salience substantially weakens the trust-generating capacity of accountability, even when accountability practices are formally observed. Digital reporting systems are confirmed as a significant antecedent of perceived transparency.Research limitations/implications, The cross-sectional design precludes causal inference, and the purposive sampling strategy constrains generalisability beyond the sampled districts. Future longitudinal research should track temporal dynamics and examine inter-village heterogeneity across North Sumatera's diverse adat governance traditions.Practical implications, Village governments should invest in institutionalising digital reporting platforms and structured participatory budgeting to concurrently raise transparency and community engagement. Anti-corruption communication strategies must accompany accountability reforms, as corruption risk perceptions independently suppress trust-building efficacy.Originality/value, This study advances public governance and public economics literature by articulating the conditional nature of the accountability–trust nexus within a fiscal decentralisation context, demonstrating that structural accountability reforms are necessary but insufficient when citizens carry entrenched corruption risk beliefs. The findings provide one of the first moderated-mediation examinations of village fund governance using variance-based SEM in a North Sumateran context, extending prior Java-centric research to a province with distinct customary governance traditions.
Co-Authors Abdul Hakim Reza Dalimunthe Abdurahman Adisaputera Ade Firmansyah Tanjung Aiga Fadillah, Rahmanta Ginting, Irsad Lubis Aini Rahma Aini, Sri Badrul aisyaturridho Aiyub Aiyub Amalia*, Amalia Anjeli, Rani Annisa Anggreini Siswanto Annisa Annisa Apriyani Ripka Yustika Br Tarigan Aqillah, Khayru Arif Rahman Arwansyah Arwansyah Arya Ramadhan Ayu Angelina Pasaribu Berkat Juni Krisman Gulo Berutu, Saiful Ragatna Binaria Br Sembiring BR Sijabat, Lastri Putri br Simarmata, Theresia Herdiana Uli Br. Tarigan, Helpitaria Chaniago, Eva Nirmala Sari cici afrianti Dede Ruslan Dede Ruslan Dede Ruslan, Dede Ruslan Desi Indriani Lubis Desi Putriyanti Perangin Angin Perangin Angin Dessy Mirawati Sihotang Dewi Murni Kumala Sari Dhea Nita Rambe Dian Purnamasari Dian Vannysyah DWI RAYANA SIREGAR Ella Efrisna Ivana Sinuhaji Eva Nirmala Sari Chaniago Fahrezi, Alam Garingging, Sartika Halimah Al Zaqi Sembiring Hanum, Rizki Fadila Hasibuan*, Saidah Khairiyah Hasyim, Sirojuzilam Hulu, Wilhelmina Ilda Aprisya Pardede Iman Totonafo Saro Hia Indah Permata Sari Pulungan irfan irfan Irsad Irsad Irsad Irsad Lubis Irsad Lubis Irsad, Irsad jeffry sebayang Julpian Harahap Kartika Sari Lubis Khairul Akbar Khairul Akbar La Ane, La Ane Laila Rohimah Laurensia Putri Lumbangaol, Cindy Lya Novarian Nainggolan M Syafii M Syafii M. Rizki Nasution Monika Karolina Sianturi Muhammad Arief Tirtana Muhammad Arif Muhammad Riansyah Putra Muhammad Rifqifalah Muhammad Syafiqra Nasution Muliyani Muliyani Muliyani Muliyani Muliyani Muliyani Mulyani Mulyani Munajat Munajat, Munajat murdiah Nainggolan*, Lya Novaria Nasution, Fatwa Hillah Nasution, M. Ardi Rafian Natasya Kinski Nilam Mauliza Ningsih, Uut Dwi Nopita Sari Br Tarigan Nova Angelina Nababan Nurhalimah Nurhayati Nurhayati Nurul Fadilah Matondang Paidi Hidayat Paidi Paidi Pardede, Ilda Aprisya Pasaribu, Ayu Angelina Perangin Angin*, Sutejo Prakoso, Diki Putri Khoirunnisa Putri, Viona Saskia Raden Mohamad Herdian Bhakti Ramli Ramli Rani Padila Ningsih Rani Wahyuni Reka Cintia Renta Ulina Situmorang Riandani Rezki Prana Rifqa Pratiwi Balqish Rifqa Pratiwi Balqish Riyani Butar Butar Riza Fiandi Rizky Darmawan Sabda Dian Nurani Siahaan Saputra, Hendri Andika Saragih, Wike Ardinawati Sari, Nonik Widiya Sari, Rania Linda Sari, Windi Sembiring, Baloura Sembiring, Binaria Br Semi Nur Utami Seprianti, Viola Ditya Silitonga, Susilawati Silvani Nurul Aini Nasution Simanullang, Rahel Sindy Iradilah Sipayung, Selviana Megawati Siregar, Rizky Azlina Siregar, Uli Rohana Sirojuzilam Hasyim Sixson Roberto Simangunsong Suci, Qur’Ayna Permata Sufhia Br Tarigan Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sutejo Perangin Angin* Syafii, M. Syukron Arjuna Tamara Ramadhana Tarigan, Apriyani Ripka Yustika Br Thesia, Jesslyn triadiarti, yulita ulfa sururi Ulul Azmi Valianto, Budi Vania Grace Sianturi Wahyu Ario Pratama Wahyu Ario Pratomo Weni Hawariyuni Widya Astuti Widya Gustriani Harahap Widya Kartika Windi Sari Yahya, Aiyub Yamani, Raisa Yulia Rahma Siregar Z, ANDINI PUTRI Zagoto*, Sri Endang Putri Zendrato, Feronika Zikri Praya