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Tohopi, Rustam
Universitas Negeri Gorontalo
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Journal : Abdurrauf Science and Society

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Accountability in Village Fund Management: A Qualitative Study of Transparency, Responsibility, Control, and Responsiveness in Tilango District, Gorontalo Regency Dauhi, Kartin; Tohopi, Rustam; Tui, Fenti Prihatini; H. Badjuka, Alexander
Abdurrauf Science and Society Vol. 2 No. 1 (2025): Abdurrauf Science and Society
Publisher : Yayasan Abdurrauf Cendekia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70742/asoc.v2i1.410

Abstract

This study examines the implementation of accountability in the management of village funds in Tilango District, Gorontalo Regency, Indonesia. The research adopts a qualitative descriptive approach within the constructivist paradigm to understand how local actors interpret and apply accountability principles in daily administrative practice. Data were collected through interviews, observations, and document analysis from village officials, community representatives, and government facilitators. The findings reveal that accountability mechanisms have been implemented but remain procedural and fragmented across five dimensions: transparency, responsibility, control, answerability, and responsiveness. Transparency is limited to formal disclosure, while responsibility is constrained by low administrative capacity. Control mechanisms are reactive rather than preventive, and accountability reports are often treated as bureaucratic requirements rather than reflective evaluations. Responsiveness to community aspirations is inconsistent, with limited follow-up on participatory decisions. These findings confirm that accountability in Tilango District demonstrates administrative adequacy but low substantive quality, aligning more with compliance than with participatory and performance-based governance. Theoretically, the study expands Aman et al.’s (2013) accountability framework within the context of Good Governance and New Public Management (NPM). Practically, it recommends capacity building, stronger preventive monitoring, and greater community engagement to improve financial transparency and institutional trust.
Co-Authors Abdulatif, Fatmawati Agreyz Fratiwi H. Kalay Anis Ribcalia Septiana Aprianti, Ni Kadek Elia Arif Bobihu arifin tahir Asna Aneta Bataweya, Nadian Bayahu, Amelia Putri Utami Bulonggodu, Yurni Dai, Fahria A. Dauhi, Kartin Djali, Sri Novita Afriani Nur Djoko Lesmana Radji Dunggio, Moh. Rizki Elsa Alvionita Endi Rahman Fenti Prihatini Dance Tui Frengky Reymond Jantu H. Badjuka, Alexander Hasanuddin, Nur Ain G. Hulinggi, Pebriyanto A. Huntua, Fadilla S. Idris Yanto Niode Ikbal Naim Irabiah Irabiah Irabiah Irawati Igirisa Irawaty Igirisa Ismet Sulila Jurico Abdussamad Jurico Abdussamad Jurico Abdussamad Juriko Abdussamad Laha, Vinantie Auliyah Luneto, Chalid Makuta, Syahril Maria Margareta Reginaldis Mitravin Igirisa Moh Dani Mohamad Aldi Yasin Mohamad, Selina Mokoagow, Novianti Mozin, Sri Yulianty Muchtar Ahmad Mukdin, Novita B. Nadia, Asri Nani, Yacob Ngabito, Fatmah M. Noho Nani, Yacob Novi Dima Andayani Nur Djali, Sri Novita Afriani Nurkartini Nurmin Nurmin Pebriyanto A Hulinggi Pebriyanto Azis Hulinggi Pitoi, Linda Prasethyo Darmawan Sumba Pua, Yunistia Warda Putri Diah Rahayu Ramadhan Djahidi, Ahmad Ramadhan, Nur Fazriyah Ramadhan, Nur Fazryah Romy Tantu Rosman Ilato Ruiba, Lupita Rusli Isa Rusli Isa S, Sarman Salim, Alfiyah Agus Septiana, Anis Ribcalia sintiya hintalo Siti Fatimah Sity Febrianty Wange Sri Susanti Said Sri Yulianty Mozin suci, Dhea Ananda Sugiato, Fiki Sukarman Kamuli Suprianto, Sri Astuti Taib, Siskawati Tantu, Romi Taslim Fait Tee-Anastacio, Princess Alyssa D. U.Timumun, Rahmat Hidayat Wahab Podungge, Abdul Yacob Nani Yacob Nani Yacob Noho Nani Yacob Noho Nani Yakop Noho Nani Yakop Noho Nani Yanti Aneta Yendrik Irawan Saidi Yuliyani Solihin, Dwi Indah Yusuf, Hainun - Zuchri Abdussamad