IIJSE
Vol 9 No 2 (2026): Sharia Economics

The Influence of Village Apparatus Competence, Accountability, and Transparency on the Effectiveness of Village Fund Management with Community Participation as a Moderating Variable (Case Study: Kubu Raya Regency, Sungai Raya District, Parit Baru Village,

Natalia Natalia (Universitas Tanjungpura, Pontianak, Indonesia)
Wendy Wendy (Universitas Tanjungpura, Pontianak, Indonesia)
Nindy Febriani (Universitas Tanjungpura, Pontianak, Indonesia)



Article Info

Publish Date
03 Sep 2026

Abstract

This study examines the relationships between village apparatus competence, accountability, and transparency and the effectiveness of village fund management, as well as the moderating role of community participation. The study was conducted in Parit Baru, Serdam, and Kuala Dua Villages, Sungai Raya District, Kubu Raya Regency. A quantitative causal-associative survey design was employed, involving 350 community respondents selected through purposive sampling. Data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS. The findings indicate that village apparatus competence, accountability, and transparency have positive and significant relationships with the effectiveness of village fund management. Among these factors, accountability has the strongest direct relationship with management effectiveness. Community participation also positively and significantly moderates the relationships between each of the three governance factors and village fund management effectiveness. The structural model explains 63.7% of the variance in village fund management effectiveness and demonstrates satisfactory predictive relevance and empirical fit. These findings show that effective village fund management depends not only on competent apparatus, accountable administration, and transparent information but also on meaningful community involvement in planning, implementation, and oversight. Therefore, village governments should strengthen participatory governance mechanisms to improve the effectiveness and public accountability of village fund management.

Copyrights © 2026






Journal Info

Abbrev

iijse

Publisher

Subject

Economics, Econometrics & Finance

Description

The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Sharia Economics Department Institut Pesantren KH. Abdul Chalim, Mojokerto. The Journal focuses on the issues of Sharia Economics, the History of Islamic Economic Thought, Islamic Law, Local ...