Transparency and Accountability of Village Fund Management in Mangasa Village: A Good Governance Perspective

DOI

10.2991/978-94-6239-709-5_33How to use a DOI?

Keywords

Transparency; Accountability; Village Funds; Good Governance; Mangasa Village

Abstract

The aim of this study is to analyze transparency and accountability in the management of village funds in Mangasa Village, Tamalate District, Makassar City, through a good governance perspective. This study used a descriptive qualitative research method, with data obtained through interviews, observations, and review of relevant official documents. The results indicate that transparency in village fund management has been realized through the development planning deliberation forum (Musrenbang) and budget realization reporting to formal supervisory agencies. However, public access to information is still limited, resulting in transparency tending to be procedural. Accountability emphasizes vertical accountability to the city government, the inspectorate, and the Supreme Audit Agency (BPK), while horizontal accountability to the public is not yet optimal. Supporting factors for the implementation of good governance include clear regulations, commitment from officials, involvement of local institutions, and formal oversight mechanisms. Meanwhile, inhibiting factors include low public financial literacy, minimal use of technology, and low public participation. This study concludes that the practice of managing village funds in Mangasa Village still emphasizes administrative compliance more than the substance of good governance, so it is necessary to strengthen the substantive transparency aspect and public accountability mechanisms to realize village fund management in accordance with the principles of good governance.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - As’ad Asyhadi Ichsan
AU  - Nuraeni Kadir
AU  - Ade Iklas Amal Alam
AU  - Nur Ichsan Amin
PY  - 2026
DA  - 2026/06/20
TI  - Transparency and Accountability of Village Fund Management in Mangasa Village: A Good Governance Perspective
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 479
EP  - 489
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_33
DO  - 10.2991/978-94-6239-709-5_33
ID  - Ichsan2026
ER  -