Village Fund Accountability and Financial Reporting Quality A Conceptual Framework

Arif Budi Raharja (STIE YKP, Yogyakarta)
Maya Ariyanti (Telkom University)

KISA INSTITUE : Journal of Economics, Accounting, Business, Management, Engineering and Society
Vol. 3 No. 10 (2026): Kisa Institute : October 2026

Purpose: This conceptual article explains the relationship between village fund accountability and reporting quality in the Indonesian context. Approach: It integrates theoretical arguments and prior studies through a structured narrative review. Conceptual synthesis: The framework identifies apparatus competence, internal control, digital reporting routines, and supervisory feedback as the principal explanatory channels. The relationships depend on leadership commitment, local administrative capacity, system usability, and citizen oversight. Conclusion: The framework provides testable propositions for future empirical research. No primary survey, interview, experiment, or regression result is claimed.