Community Participation and Transparency in Decision-Making Processes Regarding Village Funds in Village Development in Bulude Selatan Village, Kabaruan Subdistrict, Talaud Islands Regency

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FORMOSA NEWS - North Sulawesi - Unsrat Research: Citizen Participation and Transparency of Village Funds in South Bulude Remain Limited. The research, conducted by Dila Anike Pagora, Agus T. Poputra, and Peter M. Kapojos from Sam Ratulangi University, Manado, was published in the Formosa Journal of Applied Sciences (FJAS) Volume 5 Number 3, 2026 The study finds that while community meetings are held to discuss village fund decisions, many residents participate only during the implementation of projects rather than in planning or monitoring stages. In addition, the village government shares financial information mostly through verbal explanations during meetings, without written public disclosures such as information boards or official publications.

Why Village Fund Governance Matters
Indonesia’s village fund policy was introduced under Law No. 6 of 2014 on Villages, which mandates the allocation of national budget resources to villages across the country. The program aims to accelerate rural development, strengthen local governance, and empower communities. Village funds are intended to finance infrastructure, social programs, community empowerment initiatives, and local economic development. Each village receives funds based on factors such as population size, poverty levels, geographic conditions, and development needs.

Research Approach
The researchers used a qualitative descriptive method to examine real conditions in Bulude Selatan Village. Field research took place during 2025 and involved several data-collection techniques:

• In-depth interviews with village officials and community members.
• Direct observation of village governance practices.
• Document analysis, including development plans and financial reports.
• Focus group discussions.

Six key informants were selected through purposive sampling based on their roles in village governance. These included the village head, village secretary, financial officer, planning officer, the chair of the Village Consultative Body (BPD), and a community representative.

Key Findings
The study identifies several patterns in community involvement and transparency in Bulude Selatan Village.

• Participation occurs mainly during implementation
• Residents are invited to village deliberation meetings, known as musyawarah desa, where development plans and budgets are discussed.
• However, participation is uneven.

Key observations include:

• Many residents attend meetings but remain passive.
• Only certain community figures actively express opinions.
• Residents are more involved in implementing projects, such as construction or community work.
• Participation in planning and monitoring stages remains limited.

This pattern suggests that public participation is present but not fully effective.

Decision-making follows formal procedures
The village government conducts decision-making through official deliberation forums involving:

• Village officials.
• The Village Consultative Body (BPD).
• Representatives of the community.
• These meetings are consistent with regulations that require collective decision-making at the village level.

Nevertheless, the researchers found that decisions may still be influenced heavily by village authorities rather than by broad community input.

Transparency relies mostly on verbal communication
Information about village funds is usually delivered during community meetings.
However, several transparency gaps were identified:

• No permanent public information board displaying the village budget.
• Limited written documentation accessible to residents.
• Financial information not widely distributed outside meetings.

As a result, residents who do not attend meetings may have little access to information about how funds are used.

Public understanding of village funds remains limited
Some residents are not fully familiar with how village funds work or how decisions are made. According to one community member interviewed in the study, residents often become aware of development projects only after they begin. This situation reduces opportunities for early input from the community.

Implications for Village Governance
The findings provide practical insights for improving rural governance in Indonesia.
For village governments:

• Provide public information boards displaying village budgets and development plans
• Publish financial reports and project updates in accessible formats
• Encourage broader participation during planning meetings

For communities:

• Participate more actively in village deliberations.
• Provide feedback on development priorities.
• Monitor the implementation of projects funded by public money.

Strengthening both transparency and participation can help ensure that village funds are used effectively and equitably.

Author Profile
Dila Anike Pagora, S.E. Researcher in public sector accounting and village governance at Sam Ratulangi University, Manado, Indonesia. Her research focuses on community participation, public accountability, and rural development policies.
Agus T. Poputra, S.E., M.Si. Lecturer and researcher at Sam Ratulangi University specializing in public financial management and government accounting.
Peter M. Kapojos, S.E., M.Si. Academic at Sam Ratulangi University whose expertise includes public sector governance and accountability systems.

Source
Pagora, D. A., Poputra, A. T., & Kapojos, P. M. (2026). “Community Participation and Transparency in Decision-Making Processes Regarding Village Funds in Village Development in Bulude Selatan Village, Kabaruan Subdistrict, Talaud Islands Regency.” Formosa Journal of Applied Sciences (FJAS), Vol. 5 No. 3, 2026, halaman 813–832.
DOI: https://doi.org/10.55927/fjas.v5i3.32
URL: https://journalfjas.my.id/index.php/fjas