The Effect of Participation and Community Supervision on the Village Fund Planning Process with Office Accountability as a Moderating Variable
(Study in Kecamatan Dolo Barat, Kabupaten Sigi)
Abstract
This study aims to analyze the influence of Community Participation and Community Oversight on the Village Fund Planning Process, as well as to test the conditional role of Official Accountability as a moderating variable. Using a quantitative method using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to data collected from Officials and community representatives in Dolo Barat District, the results of the study confirm that both Participation and Community Oversight directly contribute significantly to improving planning quality. The most important finding is the complex role of Official Accountability; on the one hand, official accountability strengthens the positive relationship between Community Participation and Planning, indicating optimal goal alignment between responsive officials and active communities. However, on the other hand, Official Accountability actually significantly weakens the positive influence of Community Oversight on Planning. This paradoxical effect indicates that a high level of accountability in Officials can trigger passive behavior or excessive trust from the community (Principals), thereby reducing the intensity and efficacy of the oversight function, which ultimately makes Community Oversight less effective as a driver of planning quality. This study concludes that although Official Accountability is needed to optimize Participation, the community needs to maintain a critical and non-passive attitude in supervision so that village development goals can be achieved optimally and sustainably
Downloads
References
Anugrah, K. A., Prabowo, A. A., & Wardani, D. K. (2022). Pengaruh Komitmen Organisasi Perangkat Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Whistleblowing System Sebagai Variabel Moderating (Studi Empiris Pada Seluruh Kelurahan Di Kecamatan Sukorejo, Kabupaten Kendal). Jurnal Akuntansi Manajerial (Managerial Accounting Journal), 6(2), 13–28. https://doi.org/10.52447/jam.v6i2.5562
Ayem, S., & Rahmawati, L. (2024). PENGUJIAN PEMODERASI AZAS TRI PANTANGAN TERHADAP SISTEM INFORMASI AKUNTANSI DAN PARTISIPASI MASYARAKAT PADA AKUNTABILITAS DANA DESA. Jurnal Manajemen Terapan Dan Keuangan, 13(02), 377–389. https://doi.org/10.22437/jmk.v13i02.31656
Cohen, J. M. ; U. N. T. (1980). Rural Development Participation: Concepts for Research and Action. Cornell University Press.
Desmalita, W., & Setyadi, B. (2025). The Effect of Transparency and Accountability on Local Government Performance With Government Agency Performance Accountability Evaluation as an Intervening Variable. Journal of Accounting and Finance Management, 6(1), 187–200. https://doi.org/10.38035/jafm.v6i1.1646
Dwiyanto, A. (2010). Manajemen Pelayanan Publik yang Berbasis Akuntabilitas. Gadjah Mada University Press.
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review, 14(1), 57–74. https://doi.org/10.5465/amr.1989.4279003
Fama, E. F. (1980). Agency Problems and the Theory of the Firm. Journal of Political Economy, 88(2), 288–307. https://doi.org/10.1086/260866
Ghozali, I. L. H. (2015). Partial Least Squares: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0. Badan Penerbit Universitas Diponegoro.
Hair, J. F. ., Hult, G. T. M. ., Ringle, C. M. ., & Sarstedt, Marko. (2017). A primer on partial least squares structural equation modeling (PLS-SEM). Sage.
Hair, J. F. ., Hult, G. T. M. ., Ringle, C. M. ., Sarstedt, Marko., Danks, N. P. ., & Ray, Soumya. (2021). Partial least squares structural equation modeling (PLS-SEM) using R : a workbook. Springer.
Herman, T. E. T. T. I. I. (2024). Partisipasi Masyarakat dalam Pengelolaan Dana Desa. Jurnal Ekonomi, 9(3), 71–79.
Jennifer, Sagala, L., & Situmorang, D. R. (2025). Pengaruh Komitmen Organisasi Perangkat Desa dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa dengan Whistleblowing sebagai Variabel Moderasi pada Desa di Kecamatan Labuhan Deli Kabupaten Deli Serdang. Jurnal Akuntansi, Perpajakan Dan Auditing, 6(1), 193–207. https://doi.org/10.21009/japa.0601.15
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kholik, K. (2024). Sistem Pengawasan Dana Desa dalam Meningkatkan Perekonomian Masyarakat Desa di Kabupaten Deli Serdang. Jurnal Kolaboratif Sains, 7(12), 4803–4811.
Kuncahyo, H. D., & Dharmakarja, I. G. M. A. (2022). Pengaruh Kompetensi, Peran Aparat Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kecamatan Mojogedang Karanganyar Jawa Tengah. Akuntansiku, 1(4), 299–319. https://doi.org/10.54957/akuntansiku.v1i4.316
Kurniawan, B. F. A. (2024). Partisipasi Masyarakat Dalam Mewujudkan Akuntabilitas Pengelolaan Dana Desa. Jurnal Penelitian Dan Pengembangan Sains Dan Humaniora, 8(1), 108–115.
Mardiasmo. (2002). Akuntansi Sektor Publik. Penerbit Andi Offset.
Mulyono, A. ; S. A. (2024). Peran Akuntabilitas Aparat Sebagai Variabel Moderasi Pengaruh Partisipasi Masyarakat Terhadap Kualitas Proses Perencanaan Dana Desa. Jurnal Penelitian Dan Pengembangan Sains Dan Humaniora, 8(1), 99–107.
Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa (2018).
Permana, A. ; Y. G. A. (2018). Pengaruh Transparansi, Akuntabilitas, dan Kepatuhan Pelaporan Keuangan terhadap Efektivitas Pengelolaan Dana Desa. Jurnal Akuntansi, 8(2), 110–125.
PP Nomor 60 Tahun 2014. (n.d.).
Pramuktisari, R. Y. Y. (2022). Pengaruh Partisipasi Masyarakat, Transparansi dan Akuntabilitas Pengelolaan Dana Desa terhadap Kualitas Pengelolaan Dana Desa. Jurnal Riset Akuntansi Dan Keuangan, 4(1), 18–33.
Prasetyo & Wibowo. (2021). Hubungan Partisipasi dan Pengawasan Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Kebijakan Publik, 5(2), 80–89.
Puspitasari, R. L., Astuti, D. D., & Ningsih, W. F. (2023). PENGARUH TRANSPARANSI, AKUNTABILITAS, PARTISIPASI MASYARAKAT, EFEKTIVITAS PEMERINTAH DESA TERHADAP PENGELOLAAN DANA ANGGARAN PENDAPATAN DAN BELANJA DESA DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERASI DI DESA TANJUNGREJO KECAMATAN WULUHAN. RIEMBA - JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI, 1(1), 121–134. https://doi.org/10.31967/riemba.v1i1.941
Rohman, M. T. , Y. N. L. , L. A. I. S. , & N. N. (2022). Pengaruh Akuntabilitas, Transparansi, Dan Pengawasan Terhadap Pengelolaan Alokasi Dana Desa Dalam Pencapaian Good Governance (Studi Empiris Pada Desa Pabean Kecamatan Sedati Kabupaten Sidoarjo). LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI), 10(2), 240–252.
Sanusi, A. (2011). Metodologi Penelitian Praktis. Toha Putra.
Sari, D. I., Tyasari, I., & Irianto, M. F. (2023). Pengaruh Kompetensi Aparatur Desa, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus pada Desa-desa di Kecamatan Gondanglegi Kabupaten Malang). Jurnal Akuntansi Neraca, 1(1). https://doi.org/10.59837/jan.v1i1.2
Shapiro, S. P. (2005). Agency Theory. Annual Review of Sociology, 31(1), 263–284. https://doi.org/10.1146/annurev.soc.31.041304.122159
Sutarna, I. T., & Subandi, A. (2023). Korupsi Dana Desa Dalam Perspektif Principal-Agent. Jurnal Administrasi Pemerintahan Desa, 4(2), 121–136. https://doi.org/10.47134/villages.v4i2.52
Teuku Al Ichsan, Safuridar Safuridar, & Rinaldi Syahputra. (2023). SYSTEMATIC LITERATURE REVIEW: ANALISIS PENGELOLAAN ALOKASI DANA DESA (ADD) DALAM UPAYA PEMBANGUNAN DESA. MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi Dan Bisnis, 1(1), 162–168. https://doi.org/10.59246/muqaddimah.v1i1.96
Undang-Undang (UU) Nomor 6 Tahun 2014 Tentang Desa, Pub. L. No. 6 (2014).
Wahyuni, E. F. (Author); S. R. H. (Author). (2020). Akuntabilitas Pengelolaan Dana Desa. Jurnal Ilmiah Akuntansi Dan Finansial, 3(2), 65–70.
Zuana, M. M. M., Toha, M., & Isbahi, M. B. (2024). Exploration of Community Empowerment in a Village as the Entrance to a Lake in East Java. Malacca: Journal of Management and Business Development , 1(1), 47–55. https://doi.org/10.69965/malacca.v1i1.52
Copyright (c) 2026 Andi Fathatul Khair, Rudy Usman, Jurana Jurana, Rahma Masdar
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
