https://jurnal.unived.ac.id/index.php/jambd <p style="text-align: justify;"><strong><a href="https://issn.brin.go.id/terbit/detail/20220110162153902">e-ISSN&nbsp;2809-8692&nbsp; </a>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;<a href="https://issn.brin.go.id/terbit/detail/20220111120801433">p-ISSN&nbsp;2809-8595</a></strong></p> <p style="text-align: justify;">Journal of Accounting, Management and Digital Business is an online journal with complete references and open access for academics, researchers, and students, published by the Faculty of Economics, Dehasen University Bengkulu, Indonesia. Journal of Accounting, Management and Digital Business is a periodical issue (Twice a year) in January and July. Its main objective is to disseminate scientific articles in the fields of accounting, management and Digital Business. The language used in this journal is Indonesian or English. Without reducing its scientific weight, this journal accepts contributions of writings that have never been published in other print media and accepts advertisements.</p> <p style="text-align: justify;"><strong>JAMBD</strong> are indexed by Google Scholar, and several others include Crossref, Road, Garuda, PKP Index, and indexcopernicus.</p> <p style="text-align: justify;"><a href="https://drive.google.com/file/d/101ah-njiyKhcioe9Wbc4OeMKf2xZmGSx/view"><img src="https://jurnalunived.com/public/site/images/admin/sinta5-kcl.jpg" alt="" width="82" height="38"></a></p> en-US karona.cs@unived.ac.id (KARONA CAHYA SUSENA) heskytarigan8@gmail.com (Hesky) Tue, 09 Sep 2025 19:49:55 +0700 OJS 3.1.1.4 http://blogs.law.harvard.edu/tech/rss 60 https://jurnal.unived.ac.id/index.php/jambd/article/view/9125 <p><em>This study aims to analyze the level of accountability of Village Fund Allocation (ADD) management in Mulyo Rejo Village with a focus on factors that influence transparency and community participation. Using a qualitative approach with a phenomenological method, data was collected through in-depth interviews with key informants (village head, village officials, and BPD members) and secondary document analysis from the village and sub-district governments. The results showed that only 45% of reporting documents met the Permendagri standards, there was a gap between the principle of stewardship (collective responsibility) and the practice in the field, where the centralization of decisions by the village head reduced community participation even though the Village Financial System (Siskeudes) improved village officials were not competent in its operation. This finding reinforces previous studies (Hendaris &amp; Romli, 2021) on the importance of human resource capacity, while criticizing the findings of Dewi et al. (2021) who emphasized information technology. Policy implications include tiered training for village officials, implementation of transparent digital platforms, and participatory audits. This research contributes to the development of local wisdom-based </em><em>accountability models by considering the unique characteristics of villages.</em></p> Iman Cahyudi Banjarnahor, Puja Rizqy Ramadhan ##submission.copyrightStatement## http://creativecommons.org/licenses/by-sa/4.0 https://jurnal.unived.ac.id/index.php/jambd/article/view/9125 Tue, 09 Sep 2025 19:49:46 +0700