International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-9, Issue-3, 2025 (IJEBAR)
E-ISSN: 2614-1280 P-ISSN 2622-4771
https://jurnal.stie-aas.ac.id/index.php/IJEBAR

THE INFLUENCE OF COMMUNITY PARTICIPATION,
TRANSPARENCY, ACCOUNTABILITY, AND THE ROLE OF
VILLAGE OFFICIALS ON VILLAGE REVENUE AND EXPENDITURE
BUDGET MANAGEMENT (APB Desa)
(Case Study in Villages in Sawit District, Boyolali Regency)
Anisa Arum Sari1, Maya Widyana Dewi2, Rukmini3
Faculty of Business Economics Institut Teknologi Bisnis AAS Indonesia
Email: halloanisaarumsari@gmail.com1, widyamine77@gmail.com2, rukmini.stie.aas@gmail.com3

Abstract:

This study seeks to investigate how community involvement, transparency,
accountability, and the function of village officers affect the management of
village revenue and expenditure budgets in villages across the Boyolali
Regency's Sawit District. This investigation employs a quantitative data analysis
approach with testing utilizing the Multiple Linear Regression Model. In this
study, Village Heads, Village Officials, and Village Consultative Bodies (as
community representatives) in villages across the Sawit District, Boyolali
Regency, were the populations used. The research sample of 86 individuals was
selected using purposive sampling in this study. The findings of this research
show that in villages across the Boyolali Regency's Sawit District, the
Management of Village Revenue and Expenditure Budgets (APB Desa) is
significantly impacted by partial community involvement, transparency,
accountability, and the function of village officials.

Keywords:

Accountability, Community Participation, Role of Village Apparatus,
Transparency, Village Budget Management

Submitted: 2025-07-11; Revised: 2025-07-23; Accepted: 2025-09-25

1. Introduction
The village is the smallest government unit in Indonesia. According to Law of the Republic of
Indonesia Number 6 of 2014 concerning Villages, villages have full authority to regulate and
manage all their affairs, including aspects of governance and community interests (Husna et
al., 2024). The Village Revenue and Expenditure Budget (APBDes) is an essential tool at the
village level for ensuring that good governance is achieved. The Village Regulation on the
APBDes determines the amount of funds to be received by the village for the following year
and the planned activities to be funded by the village revenue budget, whether through village
funds, village fund allocations, original village revenue, profit-sharing income, or other income
(Husna et al., 2024).
(Husna et al., 2024) explain that to achieve good governance, particularly in the
management of the Village Budget (APBDes), there is a relationship between transparency,
accountability, and participation. Transparency can encourage better public accounting, while
public participation can only occur when there is public oversight and participation in decisionmaking. Government accountability is supported by information transparency and public

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 626

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-9, Issue-3, 2025 (IJEBAR)
E-ISSN: 2614-1280 P-ISSN 2622-4771
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
participation. Furthermore, the role of village officials as human resources in managing the
Village Revenue and Expenditure Budget (APBDesa) is also needed.
The findings of the study (Nawangsari, 2023), which indicated that community
engagement had a partial and significant influence on the management of the Village Budget
in Sidokare Village, served as the foundation for this. This is in line with the research of (Husna
et al., 2024) which stated that community participation influenced the management of the
revenue and expenditure budget in Tamansatriyan Village, Tirtoyudo District, Malang
Regency. In contrast to the results of (Puspitasari et al., 2023) research which stated that
community participation partially had no effect on the management of Village Budget funds.
(Abdhilla, 2025) research which revealed that transparency significantly influenced the
effectiveness of Village Budget governance by increasing information disclosure and public
participation. In contrast to the results of (Puspitasari et al., 2023) research which stated that
transparency partially had no effect on the management of Village Budget funds. Based on
research by (Sukma Tangahu et al., 2022), accountability has a significant effect on Village
Revenue and Expenditure Budget Management (APBDes). These results differ from the
research results of (Cantona et al., 2024) which stated that accountability does not have a
significant effect on Village Revenue and Expenditure Budget Management. Village officials
are human resources who manage village finances. The results of research by (Saputra et al.,
2022) which stated that the role of village officials does not have a significant effect on Village
Revenue and Expenditure Budget Management (APBDes) in Juwiring District, Klaten
Regency. This is not in line with the results of previous research conducted by
(Kusumaningrum et al., 2020) which showed a positive influence from the role of village
officials in managing the Village Revenue and Expenditure Budget (APBDes).
Village Revenue and Expenditure Budget management is highly vulnerable to
misappropriation by directly involved parties. According to statistics from Indonesia
Corruption Watch (ICW), the incidence of corruption at the village level is on the rise and has
consistently been the industry with the highest rate of corruption prosecutions by law
enforcement authorities between 2015 and 2021. During those seven years, there were 592
instances of corruption in villages, with state losses totaling Rp433.8 billion. In 2022, this trend
persisted, with 155 instances of corruption in the village sector (26.77% of all corruption cases
dealt with by law enforcement), 133 cases involving Village Funds, and 22 cases involving
village income (Aurindah & Arham, 2024). Allegations of misappropriation and abuse of
power in village financial management can also occur in any village. Based on the results of
previous research, it shows that there are still differences in research results regarding the
influence of community participation, transparency, accountability, and the role of village
officials on the management of the Village Revenue and Expenditure Budget (APB Desa), thus
encouraging researchers to raise the topic again in a study. The villages of Boyolali Regency's
Sawit District in Central Java Province served as the setting for this study. The twelve villages
of Bendosari, Cepokosawit, Gombang, Guwokajen, Jatirejo, Jenengan, Karangduren,
Kateguhan, Kemasan, Manjung, Tegalrejo, and Tlawong in the Sawit District, Boyolali
Regency.
Based on the description above, the author is interested in conducting research with the
title “The Influence of Community Participation, Transparency, Accountability, and the Role
of Village Apparatus on the Management of Village Revenue and Expenditure Budgets (APB
Desa) - a case study of villages in Sawit District, Boyolali Regency”.

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 627

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-9, Issue-3, 2025 (IJEBAR)
E-ISSN: 2614-1280 P-ISSN 2622-4771
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Research Hypothesis

Figure 1. Framework of Thought
Based on the explanation above, the temporary assumptions put forward in this research are as
follows:
H1 : Community participation influences the management of the Village Revenue and
Expenditure Budget (APB Desa) - a case study in villages in Sawit District, Boyolali
Regency, and Central Java Province
H2 : Transparency influences the management of the Village Revenue and Expenditure
Budget (APB Desa) - a case study of villages in Sawit District, Boyolali Regency, Central
Java Province.
H3 : Accountability influences the management of the Village Revenue and Expenditure
Budget (APB Desa) - a case study of villages in Sawit District, Boyolali Regency, Central
Java Province
H4 : The role of village officials influences the management of the Village Revenue and
Expenditure Budget - a case study of villages in Sawit District, Boyolali Regency, Central
Java Province.
2. Research Method
This study employed quantitative methods. The population comprised village heads, village
officials, and the Village Consultative Body (BPD) representing the community in 12 villages
in Sawit District, Boyolali Regency. A purposive sampling method was employed, with 86
respondents. The study was conducted from May 2 to 31, 2025. This study employed
explanatory quantitative methods.
The data used in this study include primary and secondary data. Primary data comes from
questionnaires given to respondents with answers using a Likert scale of 1-5 intervals, while
secondary data comes from reading materials, reference books, or other research findings. The
research variables are the independent variable (X) of community participation, transparency,
accountability, and the role of village officials, while the dependent variable (Y) is the
management of the Village Revenue and Expenditure Budget (APB Desa).
Statistical Package for the Social Sciences (SPSS) version 27.0 was utilized in the data
analysis procedure. Among the data analysis approaches were validity tests, reliability tests,
normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression
analysis tests, F tests, t tests, and coefficient of determination tests (Adjusted R 2).

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 628

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-9, Issue-3, 2025 (IJEBAR)
E-ISSN: 2614-1280 P-ISSN 2622-4771
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
3. Results and Discussion
3.1. Result
Respondent Profile
The study included 86 participants, the Village Head, Village Secretary, Head of Affairs,
Head of Section, and the Village Consultative Body (BPD) as community representatives. The
majority of respondents were male, aged 51-60, with a high school education or equivalent,
and with more than 10 years of service experience.
In the Results:
Validity Test
According to the data validity test, the Sig. value is less than 0.05 and the r count is higher
than the r table, leading to the conclusion that all statement items are valid.
Reliability Test
All research variable instruments, namely independent and dependent variables, have a
Cronbach's Alpha value of more than 0.70, so it can be concluded that all research variables
are reliable.
Normality Test
The results of the normality test using SPSS version 27.0, namely the significance value
of One-Sample Kolmogorov-Smirnov on Asymp. Sig. (2-tailed) is 0.153 where the value is
greater than α = 0.05 (0.153 > 0.05) thus it can be concluded that the data is normally
distributed.
Multicollinearity Test
The multicollinearity test's findings reveal that there is no correlation between the
independent variables in the regression model since the Tolerance value for each independent
variable is higher than 0.10 and the Variance Inflation Factor (VIF) calculation shows that the
VIF value for each independent variable is lower than 10. Therefore, it may be inferred that the
regression model does not exhibit any indications of multicollinearity.
Heteroscedasticity Test
The SPSS version 27.0 output for the Spearman's Rho heteroscedasticity test reveals that
the significance value of each independent variable on the residual value is greater than 0.05.
As a result, we may say that there are no indications of heteroscedasticity.
Multiple Linear Regression Analysis
Y = α + β1X1 + β2X2 + β3X3 + β4X4 + 𝜀
Y = 4,218 + 0,269X1 + 0,306X2 + 0,242X3 + 0,298X4
Where:
Y
= Village Revenue and Expenditure Budget Management (APB Desa)
X1
= Community Participation
X2
= Transparency
X3
= Accountability
X4
= Role of Village Officials
α
= Constant
β
= Regression Coefficient
ε
= Error Coefficient in the Model

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 629

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-9, Issue-3, 2025 (IJEBAR)
E-ISSN: 2614-1280 P-ISSN 2622-4771
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
From the results of the multiple linear regression equation above, it can be explained that
the constant intercept value (α) is 4.218. This result can be interpreted that if the value of all
independent variables is constant (fixed), then the value of Village Revenue and Expenditure
Budget Management (APB Desa) is 4.218.
The regression coefficient value of the community participation variable (X 1) is positive
at 0.269, transparency (X2) is positive at 0.306, Accountability (X3) is positive at 0.242, the
role of village officials (X4) is positive at 0.298. This can be interpreted that if the Community
Participation variable increases by one unit, then the value of Village Revenue and Expenditure
Budget Management (APB Desa) increases by 0.269 assuming all other independent variables
are constant. Conversely, if the Community Participation variable decreases by one unit, the
value of Village Revenue and Expenditure Budget Management (APB Desa) decreases by
0.269 assuming all other independent variables are constant as well as other independent
variables.
F test
Based on the F test, it can be seen that the F count value is 32.778 with a significance value
of 0.000. Therefore, the probability is much smaller than 0.05 (0.000 < 0.05) and F count > F
table (32.778 > 2.48). In this test, it can be stated that the independent variables including
community participation (X1), transparency (X2), accountability (X3), and the role of village
officials (X4) simultaneously have a significant influence on the management of the Village
Revenue and Expenditure Budget (Y) and the model is worthy of research.
t test
Table 1. t-Test Results
Model
1 (Costant)
Community
participation
Transparency
Accountability
The role of village
officials

Unstandardized
Coefficients
B
Std. Error
4.218
3.113
0.269
0.123

Standardized
Coefficients
Beta
0.208

1.355 0.179
2.181 0.032 Influential

0.306
0.242
0.298

0.296
0.230
0.281

2.908 0.005 Influential
3.048 0.003 Influential
3.084 0.003 Influential

0.105
0.079
0.097

t

Sig.

Information

Source: primary data, processed 2025
The t table value in this study is 1.98969. The significance value in the t-test is <0.05.
Therefore, the partial hypothesis of each variable H0 is rejected and Ha is accepted, so it can
be concluded that partially community participation, transparency, accountability, and the role
of village officials have a significant effect on the management of the Village Revenue and
Expenditure Budget (APB Desa).
Coefficient of Determination Test (Adjusted R2)
Based on the coefficient of determination test, it can be seen that the Adjusted R Square
value is 0.599. This can be interpreted that the management of the Village Budget can be
explained by the independent variables, namely community participation (X 1), transparency

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 630

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-9, Issue-3, 2025 (IJEBAR)
E-ISSN: 2614-1280 P-ISSN 2622-4771
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
(X2), accountability (X3), and the role of village officials (X4) with a value of 59.9%. While the
remaining 100% - 59.9% = 40.1% is explained by other variables not used in this study.
3.2. Discussion
The Influence of Community Participation on Village Revenue and Expenditure Budget
Management
Based on the calculated t value on the community participation variable (X 1) is 2.181 while
the t table value is 1.98969. The results of the data processing, the calculated t is greater than
the t table (t count 2.181 > 1.98969 t table) and the significance level is 0.032 < 0.05. The
conclusion is “Community participation has a significant effect on the Management of Village
Revenue and Expenditure Budget (APB Desa)”.
Community participation is indeed influential in the management of the Village Revenue
and Expenditure Budget (APB Desa). This can be seen as participatory development with
financial management that prioritizes community needs based on deliberation. Community
participation is one element that supports the implementation of village development through
better management of the APB Desa. The community is not only an object of development but
also involved as a subject in that development. Village community awareness to participate
will ensure that the planned development results run according to community needs (Adeliya
et al., 2017). Community participation does influence the management of the APB Desa.
This is in line with the research findings of (Nawangsari, 2023), which stated that
community participation partially had a positive and significant effect on the management of
the Village Budget (APBDes) in Sidokare Village. Similarly, the research findings of (Husna
et al., 2024) indicated that community participation influenced the management of the revenue
and expenditure budget in Tamansatriyan Village, Tirtoyudo District, Malang Regency. These
findings differ from the research findings of (Puspitasari et al., 2023), which stated that
community participation partially had no effect on the management of Village Budget funds.
The Influence of Transparency on Village Revenue and Expenditure Budget
Management
Based on the calculated t value on the transparency variable (X2) is 2.908 while the t table
value is 1.98969. The results of the data processing, the calculated t is greater than the t table
(t count 2.908 > 1.98969 t table) and the significance level is 0.005 < 0.05. The conclusion is
“Transparency has a significant effect on the Management of Village Revenue and Expenditure
Budget (APB Desa)”.
Transparency in the Village Revenue and Expenditure Budget (APB Desa) is a sign of
effective communication and accountability. One tenet of transparency ensures that all citizens
have access to or the freedom to get information about the way government is run, specifically
about policies, decision-making procedures, their implementation, and the outcomes that have
been produced. To put it differently, openness is a better way to communicate with the public
and the outside world (Puspitasari et al., 2023). With openness and transparency in the
management of the Village Revenue and Expenditure Budget, financial management can be
said to be good because it is accessible to the public. Transparency in the results of this study
has an impact on the management of the Village Revenue and Expenditure Budget (APB Desa).
This aligns with (Abdhilla, 2025) research, which found that transparency significantly impacts
the effectiveness of village budget governance by increasing information disclosure and public
participation. This contrasts with (Puspitasari et al., 2023) research, which found that
transparency had no partial impact on village budget management.

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 631

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-9, Issue-3, 2025 (IJEBAR)
E-ISSN: 2614-1280 P-ISSN 2622-4771
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
The Influence of Accountability on Village Revenue and Expenditure Budget
Management
Based on the research, the t-count value on the accountability variable (X3) is 3.048 while
the t-table value is 1.98969. Because t-count is greater than t-table (t-count 3.048 > 1.98969 ttable) and the significance level is 0.003 < 0.05. The conclusion is “Accountability has a
significant effect on Village Revenue and Expenditure Budget Management (APB Desa)”.
Accountability is a form of accountability provided by a public entity in managing village
finances. Accountable management of the Village Revenue and Expenditure Budget (APB
Desa) promotes responsible financial management. Accountability does indeed influence the
management of the APB Desa by the Village Government as a public entity.
This is in line with the research findings of (Sukma Tangahu et al., 2022) which stated that
accountability significantly influences Village Revenue and Expenditure Budget Management
(APBDes), but differs from the research findings of (Cantona et al., 2024) which stated that
accountability does not significantly influence Village Revenue and Expenditure Budget
Management. Accountability in Village Revenue and Expenditure Budget management is a
form of implementing Village Government responsibility. The Village Revenue and
Expenditure Budget, which reflects village financial management, must be accountable to
relevant parties.
The Influence of the Role of Village Apparatus on Village Revenue and Expenditure
Budget Management
Based on the calculated t value on the village apparatus role variable (X 4) is 3.084 while
the t table value is 1.98969. The results of the data processing, the calculated t is greater than
the t table (t count 3.084 > 1.98969 t table) and the significance level is 0.003 < 0.05. The
conclusion is “The Role of Village Apparatus has a significant effect on the Management of
Village Revenue and Expenditure Budget (APB Desa)”.
The role of village officials can be said to be crucial in managing the Village Budget (APB
Desa). Village officials, as human resources, contribute to the management of the Village
Revenue and Expenditure Budget (APB Desa), from planning, implementation, administration,
reporting, and accountability. Therefore, it can be said that the role of village officials
influences the management of the APB Desa.
This is in line with the research findings of (Kusumaningrum et al., 2020), which found a
positive influence from the role of village officials in managing the Village Revenue and
Expenditure Budget (APBDes). This contrasts with the research findings of (Saputra et al.,
2022), which found that the role of village officials had no significant influence on Village
Revenue and Expenditure Budget Management (APBDes) in Juwiring District, Klaten
Regency.
4. Conclusion
The conclusion of this research is:
1. Community participation has a significant influence on the Management of Village Revenue
and Expenditure Budget (APB Desa);
2. Transparency has a significant impact on the Management of Village Revenue and
Expenditure Budgets (APB Desa);
3. Accountability has a significant influence on the Management of Village Revenue and
Expenditure Budget (APB Desa);

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 632

International Journal of Economics, Business and Accounting Research (IJEBAR)
Peer Reviewed – International Journal
Vol-9, Issue-3, 2025 (IJEBAR)
E-ISSN: 2614-1280 P-ISSN 2622-4771
https://jurnal.stie-aas.ac.id/index.php/IJEBAR
4. The role of Village Apparatus has a significant influence on the Management of the Village
Revenue and Expenditure Budget (APB Desa).
References
Abdhilla, I. R. (2025). Pengaruh Transparansi Dan Akuntabilitas Terhadap Penguatan
Efektivitas Tata Kelola APBDes Untuk Mewujudkan Good Governance Di
Kecamatan Wonoayu Kabupaten Sidoarjo. 5, 1853–1863.
Adeliya, N., Widodo, R., & Zuriah, N. (2017). Partisipasi Masyarakat Dalam Penyusunan
Anggaran Pendapatan Dan Belanja Desa (APBDes) Di Desa Rejotangan, Kecamatan
Rejotangan, Kabupaten Tulungagung. Jurnal Civic Hukum, 2(2), 42.
https://doi.org/10.22219/jch.v2i2.6864
Aurindah, R. D., & Arham, A. Z. (2024). Check and Balance Pengelolaan Keuangan Desa
Tingkatkan Kesejahteraan Masyarakat. Direktorat Jenderal Perbendaharaan (DJPb)
Kementerian
Keuangan
Republik
Indonesia.
https://djpb.kemenkeu.go.id/kppn/magelang/id/data-publikasi/artikel/2948-checkand-balance-pengelolaan-keuangan-desa-tingkatkan-kesejahteraan-masyarakat.html
Cantona, F., Prayogo, Y., & Muthmainnah. (2024). Pengaruh Akuntabilitas, Tranparansi Dan
Kualitas Sdm Terhadap Pengelolaan Anggaran Pendapatan Dan Belanja Desa. Jurnal
Ilmiah
Manajemen,
Ekonomi
Dan
Bisnis,
3(1),
181–194.
https://doi.org/10.51903/jimeb.v3i1.708
Husna, F. L., Wahono, B., & Novianto, A. S. (2024). Pengaruh Akuntabilitas, Transparansi,
dan Partisipasi Masyarakat Terhadap Pengelolaan Anggaran Pendapatan Dan Belanja
Desa Tamansatriyan Kecamatan Tirtoyudo Kabupaten Malang. E-Jurnal Riset
Manajemen Prodi Manajemen Fakultas Ekonomi Dan Bisnis Unisma, 13(01), 3997–
4004.
Kusumaningrum, P. D., Suharno, S., & Widarno, B. (2020). Akuntabilitas, Transparansi Dan
Peran Perangkat Desa Dalam Pengelolaan Anggaran Pendapatan Dan Belanja Desa
Di Desa Jenalas Kecamatan Gemolong Kabupaten Sragen. Jurnal Akuntansi Dan
Sistem
Teknologi
Informasi,
15(4),
579–588.
https://doi.org/10.33061/jasti.v15i4.3743
Nawangsari, E. R. (2023). Pengaruh Akuntabilitas, Transparansi, Dan Partisipasi Masyarakat
Terhadap Pengelolaan APBDES Desa Sidokare Kecamatan Rejoso Kabupaten
Nganjuk Tahun 2022. Jurnal Ilmiah Riset Dan Pengembangan, 8(September), 19–30.
Puspitasari, R. L., Astuti, D. D., & Ningsih, W. F. (2023). Pengaruh Transparansi,
Akuntabilitas, Partisipasi Masyarakat, Efektivitas Pemerintah Desa Terhadap
Pengelolaan Dana Anggaran Pendapatan Dan Belanja Desa Dengan Tingkat
Pendidikan Sebagai Variabel Moderasi Di Desa Tanjungrejo Kecamatan Wuluhan.
Riemba - Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(1), 121–134.
https://doi.org/10.31967/riemba.v1i1.941
Saputra, R., Darmanto, D., & Ningsih, S. (2022). Pengaruh akuntanbilitas, transparansi dan
peran perangkat desa dalam pengelolaan Anggaran Pendapatan dan Belanja Desa
(APBDes) Kecamatan Juwiring. Journal of Accounting and Digital Finance, 2(2), 86–
98. https://doi.org/10.53088/jadfi.v2i2.438
Sukma Tangahu, W., Blongkod, H., Pakaya, L., Universitas, F. E., & Gorontalo, N. (2022).
Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Anggaran Pendapatan
Belanja Desa (APBDes). SEIKO : Journal of Management & Business, 5(2), 839–849.
https://doi.org/10.37531/sejaman.vxix.2353

International Journal of Economics, Business and Accounting Research (IJEBAR) Page 633