Transparency and Accountability of Village Fund Management in Mangasa Village: A Good Governance Perspective

The aim of this study is to analyze transparency and accountability in the management of village funds in Mangasa Village, Tamalate District, Makassar City, through a good governance perspective. This study used a descriptive qualitative research method, with data obtained through interviews, observations, and review of relevant official documents. The results indicate that transparency in village fund management has been realized through the development planning deliberation forum (Musrenbang) and budget realization reporting to formal supervisory agencies. However, public access to information is still limited, resulting in transparency tending to be procedural. Accountability emphasizes vertical accountability to the city government, the inspectorate, and the Supreme Audit Agency (BPK), while horizontal accountability to the public is not yet optimal. Supporting factors for the implementation of good governance include clear regulations, commitment from officials, involvement of local institutions, and formal oversight mechanisms. Meanwhile, inhibiting factors include low public financial literacy, minimal use of technology, and low public participation. This study concludes that the practice of managing village funds in Mangasa Village still emphasizes administrative compliance more than the substance of good governance, so it is necessary to strengthen the substantive transparency aspect and public accountability mechanisms to realize village fund management in accordance with the principles of good governance.