Implementation of Transparency and Accountability in Village Fund Distribution in the Digital Era

Village Fund is a government policy aimed at encouraging village development and improving community welfare. The objective is to identify obstacles to transparency and accountability in the distribution of Village Funds in the digital era. Based on Southwest Sumba Regent Regulation Number 4 of 2025 concerning Procedures for Distribution and Determination of Details of Village Funds in Each Village in Manu Toghi Village, Kodi Balaghar District, Southwest Sumba Regency. This study uses a qualitative method with a descriptive research type. Data collection is conducted through observation, in-depth interviews, and document analysis. Data analysis is carried out using data reduction techniques, data presentation, and conclusion drawing. Data validity is achieved through source and technical triangulation. The results of the study indicate that transparency and accountability in the distribution of Village Funds in Manu Toghi Village, Kodi Balaghar District, Southwest Sumba Regency, have basically been implemented in accordance with Southwest Sumba Regent Regulation Number 4 of 2025 through the submission of APBDes information, administration, and financial reporting using Siskeudes, and the determination of financial reports in Village Regulations. The obstacles to transparency and accountability in the distribution of Village Funds in the digital era Based on the Regulation of the Regent of Southwest Sumba Number 4 of 2025 concerning Procedures for the Distribution and Determination of Details of Village Funds in Each Village in Manu Toghi Village, Kodi Balaghar District, Southwest Sumba Regency are that its implementation is not optimal due to limited technological facilities, uneven distribution of information, limited public understanding, and complaint mechanisms and information disclosure that have not been systematically documented, so that strengthening public transparency and community participation is still needed.