Village Financial Accountability in Indonesia’s Border Region: Evidence from North Central Timor

Margareta Diana Pangastuti; Marce Sherly Kase; Frederic Winston Nalle; Yuliati   Sengkoen

doi:10.14414/jebav.v29i2.5614

Vol. 29 No. 2 (2026), Articles

Vol. 29 No. 2 (2026) Pages 33-52

Village Financial Accountability in Indonesia’s Border Region: Evidence from North Central Timor

Margareta Diana Pangastuti⁺⁻
Marce Sherly Kase⁺⁻
Frederic Winston Nalle⁺⁻
Yuliati Sengkoen⁺⁻

Margareta Diana Pangastuti

Development Economics Study Program, Faculty of Economics and Business, University of Timor, Indonesia

Marce Sherly Kase

Development Economics Study Program, Faculty of Economics and Business, University of Timor, Indonesia

Frederic Winston Nalle

Development Economics Study Program, Faculty of Economics and Business, University of Timor, Indonesia

Yuliati Sengkoen

Development Economics Study Program, Faculty of Economics and Business, University of Timor, Indonesia

DOI: 10.14414/jebav.v29i2.5614

Published 17-08-2026

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Keywords

village financial accountability
budget transparency
Siskeudes utilization
BPD oversight,
border region

How to Cite

Pangastuti, M. D., Kase, M. S., Nalle, F. W., & Sengkoen, Y. (2026). Village Financial Accountability in Indonesia’s Border Region: Evidence from North Central Timor. Journal of Economics, Business, & Accountancy Ventura, 29(2), 33-52. https://doi.org/10.14414/jebav.v29i2.5614

Abstract

This study examines the associations between budget transparency, village officials’ capacity, Siskeudes utilization, BPD oversight effectiveness, and perceived village financial accountability in the border region of North Central Timor Regency, Indonesia. Data were collected from 90 respondents across 31 villages in seven subdistricts and analyzed using multiple linear regression with village-level cluster-robust standard errors. The regression model was jointly significant, with an adjusted R² of 0.711. Budget transparency and village officials’ capacity were not significantly associated with perceived village financial accountability. In contrast, Siskeudes' utilization and BPD oversight effectiveness were positively and significantly associated with perceived village financial accountability. BPD oversight effectiveness exhibited the largest standardized coefficient among the predictors. These findings indicate that digital financial administration and institutional oversight were more consistently associated with perceived village financial accountability than the other governance attributes within the sampled villages. This study extends empirical evidence on village financial governance to the Indonesia–Timor-Leste border region

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Village Financial Accountability in Indonesia’s Border Region: Evidence from North Central Timor

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