Jurnal Akuntansi, Manajemen dan Bisnis Digital
Vol 5 No 2 (2026): April

The Influence Of Financial Transparency On Community Participation In The Management Of Village Funds: A Study Of Srigunting Village

Samudra, Nabila Nahda Maliha (Unknown)
Tripriyono, Agus (Unknown)
Saputra, Hendra (Unknown)
Sari, Ayu Kurnia (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

This study examines how financial transparency influences community participation in the management of village funds in Srigunting Village. The background of this research arises from the relatively low level of community involvement in deliberation, planning, and supervision of village funds, which is presumed to be related to the delivery of financial information that is not yet fully accessible and easily understood. This study focuses on three main aspects: the level of financial transparency, the level of community participation, and the relationship between the two. Theoretically, this research is supported by the concepts of financial transparency and community participation, as well as Agency Theory and Stewardship Theory, which emphasize the importance of information disclosure in building public trust. The results indicate that the village government has provided information through public deliberations and budget reports; however, there are still limitations in how the information is presented, making it difficult for some community members to fully comprehend the reports. This condition affects the level of community involvement, suggesting that the clearer and more transparent the information.

Copyrights © 2026






Journal Info

Abbrev

jambd

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI, MANAJEMEN DAN BISNIS DIGITAL is a peer-reviewed journal. Journal of Accounting, Management and Digital Business invites academics and researchers who do original research in the fields of accounting, management, and Digital Business including but not limited to: Accounting Sciences ...