Village Fund Accountability in East Nusa Tenggara: Value-for-Money Assessment and SWOT Strategies

Background: Village Fund accountability in East Nusa Tenggara (NTT), Indonesia, faces challenges arising from delayed disbursement, limited administrative capacity, and geographical disparities. These conditions warrant an integrated evaluation of fund management and feasible governance responses. Objective: This study examined Village Fund accountability through value-for-money dimensions, identified strategic factors using SWOT analysis, and developed a contextual accountability framework. Methods: A descriptive qualitative approach combined semi-structured interviews, field observation, and reviews of government regulations and administrative documents. Informants included village and regional government officials and treasury-related stakeholders. Evidence was analyzed thematically using economy, efficiency, effectiveness, and equity and fairness dimensions, followed by SWOT analysis. Results: The examined management processes showed delayed disbursement, inconsistent administrative readiness, and unequal access to infrastructure and technical assistance. Limited staff capacity and logistical barriers increased administrative burdens; changing procedures and complex approvals impeded efficiency; delayed program execution constrained effectiveness; and disparities in support raised equity concerns. SWOT findings favored a Strength–Threat strategy in Quadrant II, emphasizing existing institutional and community capacities to address external constraints. The proposed APD-GEDE framework integrates good governance, empowerment, decentralization, and equilibrium across value-for-money dimensions. Conclusion: Strengthening Village Fund accountability requires administrative capacity building, clearer intergovernmental coordination, context-sensitive procedures, and broader stakeholder participation. APD-GEDE offers a conceptual guide for these improvements but requires empirical testing before its effectiveness can be established.