Transparency, Accountability and Community Participation in Financial Management of Village Funds in Bua District

Abstract

Village governments are required to be responsible for the financial management of village funds, where each village is required to report the amount of budget that has been received and used by the village. The purpose of this study is to improve the management of village funds that are more transparent, effective, fair and sustainable. The method that will be used in this research is to use quantitative research methods with descriptive research properties. The data collection technique used in this study is a questionnaire (questionnaire) which aims to determine the exact effect of transparency, accountability, and community participation in the financial management of village funds, the population in this study is village officials in Bua District spread across 13 villages. The results of this study indicate that transparency has no effect on the financial m66anagement of village funds while accountability and community participation have an effect on the management of village funds.