Implementation of Accountability for Village Fund Management in the Post-Epidemic Era

Abstract

This study examine the implementation of accountability in the financial management practices of some village in
Central Java, Indonesia. This research adopts a qualitative descriptive approach with interviews and content analysis.
The interview questions responded by Ngemplak Simongan and Dimoro Village. The findings indicate that both
villages have demonstrated accountability in fulfilling their obligations to report towards higher-level government
authorities. Ngemplak Simongan actively uses social media and its website to disseminate information and socialize
government programs, but they have not published their Budget Realization Report (LRA) through their platforms.
Dimoro Village faces human resources challenges to publish budget realization reports online, thereby limiting
accessibility to the wider community. The study recommends improvements to enhance transparency and public
accessibility of financial information, ensuring responsible financial management and fostering public trust in both
villages.