​Budget Target Clarity, Community Participation, and Village Financial Accountability in Yawosi, Biak Numfor Regency, Indonesia

Abstract

This study examines the relationships between budget target clarity, community participation, and village financial accountability in Yawosi District, Biak Numfor Regency, Indonesia. A quantitative associative approach involved 70 purposively selected respondents from eight villages. Data were collected using 25 Likert-scale items and analyzed through multiple linear regression using IBM SPSS Statistics Version 21. Budget target clarity was positively and significantly associated with village financial accountability (B = 1.333, β = 0.820, t = 6.179, p < 0.001), while community participation showed no significant independent association (B = 0.059, β = 0.035, t = 0.267, p = 0.791). The model was significant (F(2, 67) = 88.075, p < 0.001), explaining 72.4% of accountability variance. Budget target clarity demonstrated a stronger association with village financial accountability than community participation. Effective participation may require accessible information, responsive institutions, and meaningful oversight mechanisms. Purposive sampling, a cross-sectional perception-based design, 70 respondents, and combined respondent groups limit generalizability and causal interpretation. This study contributes to village financial governance literature by distinguishing technical planning and participatory governance mechanisms. It highlights budget target clarity as a stronger correlate of accountability and identifies participation quality and institutional responsiveness as priorities for future research.

Keywords

Budget Target Clarity Community Participation Local Governance Village Financial Accountability Village Financial Management