Maria Maria^1*, Desi Indriasari², Choiruddin Choiruddin³, Nguyen Thi Hong Thuy⁴, Tiara Karunia⁵ and Nurhidayah Yahya⁶

^1*,2,3,5Accounting Department, State Polytechnic of Sriwijaya
⁴Faculty of Economics and Business, Vietnam National University
⁶Accounting Research Institute, Universiti Teknologi MARA, Malaysia

ABSTRACT

This study examines the village fund management model implemented in Semende Darat Laut District, Muaraenim Regency . This study examines transparency, community participation, and accountability of village officials and the community in managing village funds. This is necessary in an effort to achieve Good Village Governance (GVG) to create sustainable villages. Findings of misuse of village funds underpin the importance of this research. Village officials are required to manage village funds effectively. realizing public needs . Research conducted on ten. Data analysis for test hypothesis use model equality structural ( Structural Equation Modeling ( SEM) assisted software Transparency , public participation and accountability has an influence of 52.7 , 3 % on village fund management. Then the management of village funds has an influence of 44.6 % on GVG.

Keywords:
Transparency, Accountability, Village Fund Management, Good Village Governance, Indonesia