Aini Indrijawati, Darmawati, Fathyani Anwar, Fatmawati, Samsinar
There is an urgent and critical need for more accountability in village financial management despite implementing transparency and internal control policies. This study examined the impact of public information disclosure, financial management capacity, and internal control on village financial accountability through a survey of village officials in West Sulawesi. A total of 110 villages from six districts within West Sulawesi participated in the survey. The results revealed that while public information disclosure and financial management capacity did not significantly influence accountability, internal control played a significant and dominant role. Simultaneously, the three factors significantly impacted accountability, with internal control being the most influential. The novelty of this study lies in the finding that although transparency and financial management capacity are essential, internal control proved to be a significant factor in improving village financial accountability. This study highlighted the importance of internal control and suggested the need for additional mechanisms to strengthen transparency and financial management capacity. The findings recommend strengthening village financial management training, enhancing transparency mechanisms, and improving internal control systems to ensure greater accountability and alignment with sustainable governance principles. © 2026 by the authors.
Hasanuddin University, Makassar, Indonesia; Makassar State University, Makassar, Indonesia
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