IJAMIS

Article Details

Vol. 4 No. 2 (2026): August

Village Apparatus Competence, Community Participation, and BPD Supervision on Village Fund Management Effectiveness

https://doi.org/10.35912/ijamis.v4.n2.p125-143.2026

Abstract

Purpose: This study examines the effects of village apparatus competence, community participation, and Village Consultative Body (BPD) supervision on village fund management effectiveness in Meraksa Aji Sub-district.

Methodology: A quantitative associative-causal design was employed. Data were obtained through five-point Likert questionnaires from 100 purposively selected village officials, BPD members, and RT/RW community representatives from eight villages. The model was analyzed using Partial Least Squares Structural Equation Modeling in SmartPLS 4.0.

Results: Village apparatus competence, community participation, and BPD supervision each had positive and significant effects on village fund management effectiveness. Community participation was the strongest predictor (path coefficient = 0.501). The three determinants explain 60.6% of the variance in effectiveness, based on the adjusted R-squared.

Conclusions: Effective village fund management depends on the combined operation of administrative capacity, meaningful citizen involvement, and institutional oversight.

Limitations: The evidence is limited to eight villages, three predictors, and perception-based cross-sectional data.

Contributions: This study extends stewardship-based village governance research by showing that competence enables responsible action, participation supplies local information and social control, and BPD supervision provides corrective oversight. Practically, it identifies community participation as a priority lever for improving program relevance and public value.

Novelty: The three governance mechanisms are tested simultaneously for effectiveness rather than just accountability using a multi-actor village sample.

Keywords

BPD Supervision Community Participation Village Apparatus Competence Village Fund Management Effectiveness

How to Cite

Mutiara, A. D., Ridwansyah, E., & Yuniarti, E. (2026). Village Apparatus Competence, Community Participation, and BPD Supervision on Village Fund Management Effectiveness. International Journal of Accounting and Management Information Systems, 4(2), 125–143. https://doi.org/10.35912/ijamis.v4.n2.p125-143.2026

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Authors

1 Amanda Devi Mutiara
Politeknik Negeri Lampung, Bandar Lampung, Lampung
2 Eksa Ridwansyah
Politeknik Negeri Lampung, Bandar Lampung, Lampung
3 Evi Yuniarti
Politeknik Negeri Lampung, Bandar Lampung, Lampung

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Vol. 4 No. 2 (2026): August
Section: Articles
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