TRANSPARENCY IN VILLAGE FUND MANAGEMENT IN PINOTU VILLAGE TORIBULU DISTRICT PARIGI MOUTONG REGENCY

Authors

  • MOH GITO GITO Tadulako University image/svg+xml
  • Asrifai
  • Rusmawaty Bte Rusdin

DOI:

https://doi.org/10.22487/tdbbbv23

Keywords:

Transparency, Village Funds, Community Participation

Abstract

This study aims to analyse the transparency of village fund management in Pinotu Village, Toribulu Sub-district, Parigi Moutong Regency, using Kristianten’s (2006) theory of transparency with four dimensions; the availability and accessibility of documents, the clarity and completeness of information, the openness of processes, and the regulatory framework. This study employs a qualitative research method with a descriptive approach. Data collection techniques were carried out through in-depth interviews and documentation, with nine informants comprising the village head, village secretary, BPD chairperson, village treasurer, village operator, village facilitator and members of the community. The results of the interviews with the nine informants indicate that the aspect of process openness is not yet optimal: limited Musrenbang (development planning meetings), opaque tendering, and non-inclusive accountability reports, whilst access to administrative documents exists but is not felt by residents. The research findings reveal a significant information disconnect. The village government claims to have optimised all aspects of transparency through both digital and conventional media. However, field findings from the community’s perspective reveal that transparency remains merely a formality. The aspect found to be suboptimal is the openness of processes, characterised by the absence of budget information boards in public spaces and minimal community involvement in strategic decision-making (Musrenbang). Consequently, public distrust has arisen regarding the management of village funds amounting to Rp 923,103,000, which is deemed not to have yielded significant physical development impacts. This study recommends the need to strengthen the supervisory functions of the Village Council (BPD) and to provide honest and inclusive information channels for all segments of the village community.

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Published

2026-09-30

How to Cite

TRANSPARENCY IN VILLAGE FUND MANAGEMENT IN PINOTU VILLAGE TORIBULU DISTRICT PARIGI MOUTONG REGENCY. (2026). Jurnal Studi Inovasi Pemerintahan, 2(03), 535-552. https://doi.org/10.22487/tdbbbv23

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