Abstract

This study examines whether internal or external factors have a more significant influence on village fund governance accountability. The internal factors that were observed consisted of the ability of village officials, interpretation of the financial articles of association of village officials, encouragement of village officials, clarity of information, capability to understand village officials, and equality. External factors discussed are the quality of local government services, community participation, supervision, and law enforcement. This study uses an explanatory inspection approach. Data accumulation was carried out using a questionnaire along with 43 interrogation units for 238 respondents from 36 villages in 4 sub-districts in Bandung Raya. Data reduction using classical assumption experiments. To test the research hypotheses, a multiple regression model analysis was applied. The study results show that the internal factors of the village government apparatus have a more significant influence than external factors. The results also show that it is necessary to increase the responsiveness of the village apparatus in serving community complaints with assistance from various parties.

Keywords: Internal factors, External Factors, Accountability of Village Fund Management.