The Influence of Accountability and Transparency on the Effectiveness of Village Fund Budget Implementation at the Village Government Work Unit of Sungai Bertam in the District of Jambi, outside the City Muaro Jambi Regency

Abstract

This study examines the influence of accountability and transparency on the effectiveness of village fund budget implementation at the Sungai Bertam Village Government Work Unit, Muaro Jambi Regency. Using a quantitative approach, primary data were collected through questionnaires distributed to community members, with 97 valid responses analyzed using multiple linear regression. The results indicate that accountability and transparency both have a significant positive effect on the effectiveness of village fund budget implementation. These findings suggest that stronger governance practices enhance the accuracy, timeliness, and goal attainment of village development programs. The study contributes to public sector governance literature by providing micro-level, community-based evidence under Indonesia’s current village fund regulatory framework and offers practical insights for improving accountability and transparency in village financial management.