Implementing Financial Management in Increasing Community Participation through Village Fund Accountability, in Taloto Village, Seko District, North Luwu Regency

Abstract

Purpose: This study aims to examine the effect of Budget, Financing, and Revenue on Accountability, and how these factors contribute to increasing community participation in Taloto Village, Seko District, North Luwu Regency.

Research Design and Methodology: This research employed a quantitative approach with a focus on individuals within a group. Data were analyzed using multiple linear regression analysis with the assistance of SPSS 25. A total of 92 respondents were sampled for this study.

Findings and Discussion: The results indicate that Budget does not have a significant effect on Accountability, and Financing also does not significantly influence Accountability. However, Revenue has a significant positive impact on Accountability. Furthermore, Accountability significantly affects community participation. When analyzed simultaneously, Budget, Financing, Revenue, and Accountability together have a significant effect on community participation.

Implications: The findings suggest that while Budget and Financing alone may not directly enhance accountability, Revenue plays a crucial role in strengthening accountability, which in turn promotes greater community participation. Policy-makers and village administrators should focus on optimizing revenue management and accountability mechanisms to encourage active community involvement in local governance.