Influencing Factors Accountability of Fund Management Villages in O'O'U District South Nias Regency

Abstract

This study investigates the influence of human resource competence, leadership, community participation, and organizational commitment on village fund management accountability in O'o'u District, South Nias Regency, Indonesia. A quantitative research design was employed using primary data collected through questionnaires distributed to 55 respondents selected via purposive sampling from village officials, Village Consultative Body members, and community leaders across 11 villages. Data were analyzed using multiple linear regression analysis with SPSS version 26. The results reveal that leadership (β = 0.388, p < 0.05) and community participation (β = 0.325, p < 0.05) significantly and positively influence village fund management accountability. Human resource competence and organizational commitment demonstrate positive but insignificant effects. Collectively, these four variables explain 32.6% of the variance in village fund management accountability (Adjusted R² = 0.326, F = 7.543, p < 0.001). The study's geographic focus on a single district and the relatively small sample size may limit generalizability. Future research should consider larger samples across multiple regions and incorporate additional variables such as internal control systems and information technology utilization. The findings suggest that local governments should prioritize leadership development programs for village heads and create mechanisms to enhance community participation in village fund management to improve accountability. This study contributes to the limited empirical evidence on village fund management accountability in remote Indonesian regions, particularly in island communities with unique socio-cultural characteristics.