Journal of Economics, Entrepreneurship, Management Business and Accounting
Vol 4 No 5 (2026): Volume 4, Issue 5, September 2026

Communication Management and Transparency in Village Fund Governance

Darma Darma (UIN Abdul Muthalib Sangadji Ambon, Indonesia)
Fivit Baktirani (UIN Abdul Muthalib Sangadji Ambon, Indonesia)
Anas Iswanto Anwar (Universitas Hasanuddin, Indonesia)



Article Info

Publish Date
05 Sep 2026

Abstract

Purpose – This study examines communication management in village fund governance through four functions, namely planning, organizing, implementing, and controlling. It focuses on how communication practices influence transparency, accountability, and community participation. Design/methodology/approach - This study employs a descriptive qualitative approach using in-depth interviews with village officials, community representatives, and fund beneficiaries. Data validity was strengthened through source triangulation, while analysis followed the interactive stages of data reduction, data display, and conclusion drawing. Findings/Results - The findings show that communication management is implemented through internal meetings and village deliberation forums, with responsibilities distributed according to the village government structure. However, communication remains highly dependent on face-to-face interaction, resulting in uneven access to information and participation. Limited community understanding, low attendance, and difficulty interpreting technical financial terms remain key barriers. Originality/Value - This study highlights the importance of communication management in strengthening transparency and accountability in village fund governance. The findings suggest that more inclusive and accessible information systems are needed to ensure that financial information reaches the wider community.

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Journal Info

Abbrev

JEEMBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Economics, Entreprenurship, Management Business and Accounting (JEEMBA) mencakup bidang ekonomi dan keuangan, manajemen bisnis dan akuntansi khususnya bidang akuntansi, manajemen, pasar modal, hukum bisnis, perpajakan, sistem informasi, serta bidang ekonomi dan keuangan lainnya. JEEMBA ...