The Effect of Budget Transparency, Organizational Commitment, and Community Participation on Village Budget Management Effectiveness

Purpose: This study aims to analyze the effects of budget transparency, organizational commitment, and community participation on the effectiveness of Village Revenue and Expenditure Budget Anggaran Pendapatan dan Belanja Desa (APBDes) management in Negara Batin District, Way Kanan Regency.Methodology: This study employs a quantitative approach using primary data collected through a five-point Likert-scale questionnaire. The sample was determined using a purposive sampling technique, resulting in 91 village apparatus respondents from 15 villages. The data were processed using SPSS version 27 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination.Results: Budget transparency, organizational commitment, and community participation partially have positive and significant effects on the effectiveness of APBDes management, with significance values of 0.008, 0.020, and 0.000, respectively. Simultaneously, the three variables have a significant effect, with a calculated F-value of 59.902 and an Adjusted R Square value of 0.663.Conclusions: The effectiveness of APBDes management does not depend on a single factor but is jointly supported by budget information openness, the commitment of village apparatus, and community involvement.Limitations: This study is limited to village apparatus in 15 villages of Negara Batin District and to three independent variables; therefore, the generalizability of its findings remains limited.Contributions: This study advances public-sector governance research through Stewardship Theory and informs more effective APBDes management.