Analysis of the Role of Reporting Systems, Internal Controls, and Transparency in Enhancing the Accountability of Village Fund Management

Abstract

Introduction/Main Objective: Accountability in village fund management is essential for transparent and responsible governance. This study analyzes the roles of reporting systems, internal control, and transparency in supporting accountability. Problem Background: Despite regulatory frameworks, village fund management still faces challenges related to reporting timeliness, internal control effectiveness, and public information disclosure. Novelty: This study integrates reporting systems, internal control, and transparency into a comprehensive framework for evaluating accountability. Research Methods: A descriptive qualitative approach was employed through interviews and document analysis involving six informants: the village head, two village officials, the Village Consultative Body (BPD) chairperson, and two community representatives. Data were analyzed through reduction, display, and conclusion drawing. Results/Findings: The findings show that reporting systems, internal control, and transparency generally comply with regulations, although reporting delays, limited human resource competencies, and low community literacy remain challenges. Conclusion: Strengthening reporting systems, internal control, and transparency, alongside capacity building and community participation, is essential for improving village fund accountability.