Community Participation and Village Financial Accountability: A Behavioral Approach to Public Fund Supervision Village Government in Deliserdang

Village financial accountability has become a central concern in strengthening local governance under fiscal decentralization policies in Indonesia. This study explores how community participation influences village financial accountability through a behavioral approach to public fund supervision in village governments in Deliserdang Regency. Emphasizing perspectives from behavioral governance theory, the research focuses on how attitudes, social norms, trust, and perceptions of transparency shape citizens’ involvement in overseeing village financial management. This study employs a descriptive qualitative method. Data were collected through in-depth interviews with village officials, members of village consultative bodies, and community representatives, as well as through observation of village deliberation forums and analysis of relevant financial documents. The data were analyzed using thematic analysis to identify recurring patterns related to participatory behavior and accountability practices. The findings indicate that community participation contributes to financial accountability when citizens have access to transparent information, are actively engaged in village meetings, and feel socially and institutionally encouraged to voice concerns. Behavioral factors—such as trust in leadership, perceived fairness in decision-making, and collective norms supporting oversight—play a significant role in shaping supervisory practices. However, participation remains procedural in several cases, limited by low financial literacy, asymmetric information, and cultural reluctance to challenge authority. This study concludes that strengthening village financial accountability in Deliserdang requires not only formal regulatory compliance but also behavioral reinforcement through inclusive communication, transparency initiatives, and community empowerment strategies. The research contributes to the development of a behavioral-based framework for understanding participatory supervision in village financial governance.