Transparency And Accountability Of Village Financial Management

Abstract

Transparent and accountable village financial management is a prerequisite for effective public governance and a pillar of sustainable development. However, variations in community education levels, local cultural characteristics, and oversight effectiveness often affect its implementation. This study analyzes the effect of transparency and accountability on village financial management in Lambusango Timur Village, Kapontori District, Buton Regency. An explanatory quantitative approach was employed with 82 respondents selected through purposive sampling. Data were collected via structured questionnaires and analyzed using SPSS 2.6, including validity and reliability tests, classical assumption tests, and hypothesis testing with t-tests and F-tests. Transparency has a positive and significant partial effect on village financial management, while accountability is not significant in the partial test. Nevertheless, simultaneously transparency and accountability show a significant effect. Conclusion: The findings underscore the central role of information openness in improving management practices, while the impact of accountability still requires stronger institutional support. The study recommends improving reporting systems, enhancing community fiscal literacy, and promoting participatory oversight to consolidate transparency and optimize accountability