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Journal : Journal of Government Science Studies

Transparency, Accountability, and Competence of Village Apparatus toward the Management of Village Revenue and Expenditure Budget (APBDes): A Study in Jeneponto Regency Bado, Basri; Fitriani, Fitriani; Inanna, Inanna; Najamuddin, Najamuddin
Journal of Government Science Studies Vol 4 No 2 (2025): Oktober 2025
Publisher : Prodi Ilmu Pemerintahan, Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/jgssvol4issue2page141-153

Abstract

This study aims to evaluate the influence of transparency, accountability, and competence of village officials on the management of the Village Revenue and Expenditure Budget (APBDes) in Jeneponto Regency. A quantitative approach was used with an analysis of the relationship between variables. Data were collected through the distribution of 60 questionnaires to village officials, and analyzed using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method through the SmartPLS application version 4.1.0.8. The results showed that transparency (p = 0.000), accountability (p = 0.002), and competence of village officials (p = 0.000) had a significant effect on the management of the APBDes. These findings provide an important contribution to policy formulation, particularly in improving the quality of public services and the effectiveness of village fund management, including in the village transportation sector. By strengthening transparency, accountability, and the competence of village officials, village governments can achieve more efficient and responsive budget management to community needs, including in the development of equitable and sustainable transportation infrastructure. Practically, these results can serve as a reference for policymakers and village technical implementers in designing strategies to increase the capacity of village officials. Academically, this research enriches the literature on public financial governance at the village level with a quantitative approach based on PLS-SEM.
Co-Authors Abdul Rajab Abdul Wahab Adio, Matthew Olufemi Adriansyah Ahmad Fadhil Imran Akmal, Muhammad syafruddin Almadhani, Muhammad Zarfan Amaliah, Syarifah Afifah Rezki Ananda Putri, Ananda Anas, Agung Muliaman Andika Isma Ariaty B, Eka Arifuddin, Nurazizah Asrul, Andi Astuty , Sri Ayni Kamaruddin, Citra Azzahra, Salsa Amelia Bahri, Sarmila Chalid Imran Musa Citra Ayni Kamaruddin Darman Manda Manda Diah Retno Dwi Hastuti Dinar, Muhammad Dunakhir, Samirah Dwi Anugerah Lestari Musa Fauzan Burhan, Ahmad Febriani Fitriani Fitriani Hajar Dewantara Harfian, Harfian Hasani, Hajrah Hasbiah, Sitti Hasriyuni Heni Pujiastuti Imam Ma'ruf, Muhammad INANNA Inanna, Inanna Irwandi Irwandi Irwandi Jailan, Wilka Jamil, Muh Karim, Muh. Kadri Karmila, Yusri Lulu, Nita Tenri M. Yogi Riyantama Isjoni Mahdy. K, Muh. Raihan Eka Mahir Mahir, Mahir Marwan Maulida, Nur Aulyah Maulidya, Alifa Nurma Mirani, Anis MS, Nur Arif Mufli, Farhanul Muhammad Azis Muhammad Hasan Muhammad Imam Ma'ruf Muhammad Safri, Muhammad Muhammad Suyudi Muhammad Syafri, Muhammad Musdayanti, Aldea Najamuddin Najamuddin, Najamuddin Nur ‘Azah Nurul Hikmah Pahrul, Pahrul Parinra, Syam Crisan Raharimalala, Soussou Rahim, Abd Rahim, Abd Rahmi Rahmi Regina Regina Rembulan, RT. Anugrah Fitri Romansyah Sahabuddin Rusdi Rusdi S, Fitriani. Sabbar, Sabbar Sahade Samsir, Andi Sari, Tiara Permata Satriadi, Satriadi SH, Khairun Nisa Solikhatun, Ismi Sri Astuty Sugianto Sugiarto S Supatminingsi, Tuti Susono, Juhasdi Syamsir, Andi SYAMSU ALAM Thamrin Tahir Tuti Supatminingsih Ummu Kalsum wahyuni wahyuni Zaenal, Andi Haidir Zainuddin, Zainuddin ZambrahtulAini, Andi Zulkifli Zulkifli