Digital Transparency in Village Fund Management: A Case Study of Public Financial Accountability in Merauke

Abstract

This study aims to analyze the implementation of digital transparency in Village Fund management, evaluate its impact on public financial accountability, and identify various challenges and supporting factors in its implementation in Merauke. The study used a qualitative approach with an exploratory and descriptive-analytical case study strategy. The research location was in Wasur Village, which was selected purposively because it has begun to adopt a digital-based village financial management system, but still faces limitations in infrastructure and human resource capacity. Data were collected through in-depth interviews, observation, and documentation, and strengthened by focus group discussions (FGDs). The research informants numbered 15 people consisting of village officials, village facilitators, and community members. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña through the stages of data condensation, data presentation, conclusion drawing and verification. The results of the study indicate that the implementation of digital transparency has been ongoing, but is still administrative in nature and not fully inclusive in providing access to information to the public. The use of digital systems can improve the efficiency of financial management, but has not significantly strengthened public accountability due to limited access, low digital literacy, and minimal community participation. Furthermore, infrastructure, human resource capacity, and organizational culture are key challenges, while government support and village facilitators are supporting factors. This study concludes that digital transparency is only effective in increasing accountability if supported by information accessibility and strong public participation.