Journal of Accounting and Investment
Vol. 27 No. 1 (2026): January 2026

Formal vs Informal: Public Participation in Village Government Development Planning in Indonesia — Evidence from Bumiwangi Village

Syifana, Annisa (Unknown)
Halim, Abdul (Unknown)
Lestari, Sindy Fuji (Unknown)



Article Info

Publish Date
23 Jan 2026

Abstract

Research aims: This study examines the implementation of public participation in village development planning and explores the underlying factors contributing to its limited effectiveness. Design/Methodology/Approach: A qualitative case study approach was employed, drawing on Miller et al.’s (2019) modes of participation framework to analyze how formal and informal participatory mechanisms operate within village governance. Fieldwork in Bumiwangi Village, West Java, involved semi-structured interviews, participant observations, and document analysis to identify how these engagement processes shape the quality of participation and accountability practices. Research findings: The study identifies two interconnected models of public participation: formal participation through development planning deliberations (Musrenbangdes) and informal participation through community deliberation forums (rembug warga). Informal participation is characterized by openness, inclusivity, and deliberative dialogue that facilitates collective decision-making, whereas formal participation is dominated by select representatives and confirmatory communication aligned with the village head’s agenda. Citizen influence is limited and largely indirect, manifesting primarily in informal spaces. Two major barriers constrain effective participation: (1) village authorities’ narrow perception that representation equates to participation, and (2) limited public access to financial and planning information, which restricts meaningful citizen engagement. Theoretical contribution/Originality: This study extends Miller et al.’s (2019) participation framework to a rural Indonesian context, demonstrating the structural limitations of formal participatory mechanisms and highlighting the overlooked role of informal forums in fostering deliberative accountability. It contributes to the literature on deliberative democracy and public sector accounting by revealing the fragmented nature of citizen involvement in local governance and showing how informal participation sustains social legitimacy beyond procedural compliance. Practitioner/Policy implication: The findings suggest that policymakers should institutionalize informal participatory mechanisms, such as community deliberation forums, within formal decision-making frameworks. Strengthening public access to information and ensuring equitable participation rights can mitigate elite dominance, enhance transparency, and reinforce accountability in rural financial governance. Research limitation/Implication: The study’s insights are drawn from a single village and a specific planning period, limiting generalizability. Future research should adopt comparative and longitudinal designs across diverse regions to assess how informal participation shapes long-term governance, transparency, and fiscal accountability outcomes. Keywords: Public Participation; Development Planning; Village Governance; Accountability; Deliberative Democracy

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Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...