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This research investigates the influence of accountability, transparency, and community participation on the effectiveness of village fund management. This research was conducted in Cibungur, Parungponteng Subdistrict, Tasikmalaya Regency, the study adopts a quantitative approach, employing an associational research design with a sample of 100 households. Through multiple linear regression, the analysis reveals significant insights. The results indicate that accountability, transparency, and community participation individually and collectively impact the effectiveness of village fund management. Accountability exhibits a positive influence (t-value = 2.787, p-value = 0.001), as does transparency (t-value = 3.444, p-value = 0.001), while community participation also demonstrates a significant effect (t-value = -3.099, p-value = 0.003). The coefficient of determination (R²) indicates that 62.5% of the variance in village fund management effectiveness can be explained by these variables.The F-test reinforces the joint influence of transparency, accountability, and community participation, with a significant F-value of 53.392 and a p-value of 0.001. This study underscores the intricate dynamics between governance principles and community involvement for optimal village fund utilization, contributing to sustainable development and community welfare. Thus, this research not only fills knowledge gaps, but also provides a holistic view of efforts towards sustainable development and community welfare through optimizing village fund management.
Cahyandari et al. (Tue,) studied this question.