Environment Concern Through Digitalization of Village Financial Reporting and Accountability of Village Fund Management: Can it Accelerate the Achievement of Village Sustainable Development Goals (SDGs)?

The use of Village Funds is prioritised for programmes aimed at accelerating the accomplishment of Village Sustainable Development Goals (SDGs). Because village funds are critical to achieving the SDGs, transparency and accountability in their management are critical. Digitising village financial reporting is an endeavour to eliminate the usage of paper (paperless) to contribute to the achievement of the Sustainable Development Goals (SDGs). In addition to lowering the use of paper, it is believed that the digitalization of financial reporting will make it easier for the community to have supervision over the use of village funds. The purpose of this study is to examine the effect of village fund management accountability and digitization of village financial reporting on expediting village Sustainable Development Goals (SDGs) attainment. The quantitative descriptive research method was applied in this study. A questionnaire with a Likert scale was used to collect primary data. Village officials from 11 villages in Poncowarno Sub-District participated in this study, which included village heads, village secretaries, heads of financial affairs, and heads of welfare. With 44 respondents, the sampling technique employed was purposive sampling. Multiple linear regression analysis was utilised to analyse the data in this study. The data analysis results suggest that accountability for managing village money and digitalization village financial reporting have a substantial impact on advancing local SDG accomplishment.


Introduction
The village is the fundamental component for the development of the Unitary State of the Republic of Indonesia (NKRI).The village is a legal community unit with territorial boundaries that are authorised to regulate and manage government affairs, local community interests based on community 1248 (2023) 012030 IOP Publishing doi:10.1088/1755-1315/1248/1/012030 2 initiatives, origin rights, and or traditional rights that are recognised and respected in the government system, according to Law No. 6 of 2014.The Republic of Indonesia Unitary State (NKRI).The village plays a vital function as a government organisational unit that engages directly with the community of different backgrounds and requirements 11.The village is given the authority to preserve local community culture, infrastructure development, and development that initiates a large participatory role in exploring village potentials by encouraging effective village governance, transparency, and accountability in carrying out activities in the village to provide services that are good for the community, which ultimately provides mutual welfare and places the village as the subject of development 6.
The central government makes budget allocations to villages in the form of village funds to help them achieve their SDGs.Village SDGs are an integrated effort to realise a village free of poverty and hunger, an economically balanced village, a village concerned with health, a village concerned with the environment, a village 9.Village funds are funds derived from the State Budget and Expenditure Income (APBN) that are transferred through the Regency/City Regional Expenditure Budget and Revenue (APBD) and used to finance government administration, development implementation, community development, and community empowerment.Every year, the government budgets huge sums of funds to be distributed to villages.The central government allocated IDR 60 trillion in 2018, and the realisation of village funds disbursed reached IDR 59.86 trillion, or 98.77%.Village funds climbed to IDR 70 trillion in 2019, with the realisation of village funds disbursed till August 2019 reaching IDR 42.2 trillion or 60.29%, and it increased again to IDR 72 trillion in 2020.The monies were distributed to 434 district/city regional governments in 33 provinces, including 74 thousand communities in total.Even this does not include other funds that come to the village in the form of village fund allocations, financial support, profit-sharing funds, or other rural development assistance (grants).When compared to the average village funds received per village over the last three years, there is an increasing tendency.Each village received an average village budget allocation of IDR 800.4 million in 2018, IDR 933.9 million in 2019, and IDR 960.6 million in 2020.Village funds of IDR 72 trillion granted in 2020 are meant for 74,953 villages and will be dispersed by 169 State Treasury Service Offices (KPPN).As of January 29, 2020, the KPPN had distributed IDR 97,735,184,900 in village funds.This acceleration nevertheless adheres to the standards for allocating village funds to villages eligible for disbursement 7.
The government has prepared regulations to ensure that the considerable funds granted by the government for communities are properly managed and accounted for.It is outlined in Minister of Home Affairs Regulation No. 113 Concerning Village Fund Management.The administration of village money begins with planning, implementation, administration, reporting, and accountability.Transparency, accountability, and engagement must underpin all village fund management systems 16.Management of village money is essential to fulfil a facet of effective governance, accountability being one of its pillars.Accountability requires the village government to give accountable, present, and reveal its activities to the central government and the community 24.The allocation of village funds can have a significant impact on community empowerment when there is excellent governance and improved service quality to the community 12.
Since 2015, the village has been designated as a government unit to speed up SDGs implementation.Villages receive financial assistance from the central government in the form of village funding to accelerate the accomplishment of the SDGs 15 8.According to the Minister of Villages, beginning in 2015, each village will receive an average distribution of village funds of IDR 750 million for the autonomous growth of the village's economy.Village funds can be disbursed after the village in question has met the requirements, which include the Village Medium Term Development Plan (RPJMDes), Village Development Work Plan (RKPDes), and Village Revenue and Expenditure Budget (APBDes) as administrative documents containing village development programmes and budgeting 3.Empowerment is a main keyword for the welfare of the community, as it opens up additional options for optimising development with the presence of independent and sustainable village economic management 1.
The massive transfer of village monies from the central government to villages demonstrates that budget management for village administration is a difficult task 10.The establishment of the village fund programme naturally increases the village's power in carrying out village development and budget management.Corruption by village stakeholders is likely if the village funding management system is not properly maintained 21.Village financial management must be carried out following the idea of accountability, in which the government must be able to account for the authority it has over budgetary parties.Accountability concepts in village financial management activities include orderly operations and budget discipline, transparency, and involvement 19.
The occurrence of multiple errors in the village fund budget demonstrates that village government management requires community oversight and supervision.To address these issues, there is a need for governance innovation, such as digitising budget reporting for village governments through the development of village information systems, so that responsible village financial management may be implemented properly 13.Digitising village fund management with an open data mechanism as a form of development of a village financial information system made possible by the existence of open village financial data is one of the efforts to supervise village fund management that all residents can carry out 2.The use of information technology in village financial reporting aims to reduce the use of paper as a form of environmental concern and to directly monitor village progress in allocating funds in the implementation of development to accelerate the achievement of village SDGs as anticipated by the central government and in line with the central government's goal of allocating and providing sizable funds to the village government, namely to accelerate the achievement of village SDGs 17.

The Effect of Village Fund Management
The government's substantial distribution of village funds is designed to accelerate the achievement of village SDGs 23.Large allocations from village funds must be matched with good and responsible village fund management.The government has prepared regulations to ensure that the considerable monies granted by the government for communities are properly managed and accounted for.The administration of village money begins with planning, implementation, administration, reporting, and accountability 14.Transparency, accountability, and engagement must underpin all village fund management systems.Management of village money is essential to fulfil a facet of effective governance, accountability being one of its pillars.Accountability requires the village government to give accountable, present, and reveal its activities to the central government and the community 19.Good governance will result from good accountability, and the quality of services provided to the community will improve, so that the allocation of village money will have a significant impact on community empowerment.
H1: Accountability for managing village funds affects the achievement of village SDGs

Effect of Digitalization Village Financial Reporting on the Achievement of Village SDGs
The goal of incorporating information and communication technology into village financial reporting is to improve the efficiency and effectiveness of village government performance in providing various services to the community quickly, easily, effectively, efficiently, and transparently by providing the public with access to information on the use and management of village funds.more widely, to attain the goal of running a more accountable (accountable) government 25.

Research Data
The data used was primary data, which was gathered directly in the field by the researcher as the subject of writing 26.The questionnaire method with a Likert scale was used to collect data, which later contained several questions used to measure the effect of village fund management accountability and digitization of village financial reporting on the achievement of village SDGs, which were then submitted to respondents 4.

Research Variables
The attainment of the SDGs is the dependent variable in this study.While the independent variables in this study are village fund management accountability and village financial reporting digitisation.

Data Analysis Techniques
In this study, hypothesis testing was carried out using multiple regression tests.Based on Table 1, the descriptive statistical test findings for each variable can be summarised as follows: Accountability for handling village funds has a minimum and maximum value of 40.The average is 47.60, with a standard deviation of 3.873, indicating that the distribution of variable data on management accountability for village funds is 3,873 from 44 data points.The variable for digitalization village financial reporting has a value between 24 and 35.The average is 29.31, with a standard deviation of 2.621, indicating that the spread of the variable data for digitalization village financial reporting is 2.621 out of 44 data points.The village SDGs achievement variable has a value between 37 and 55.The average is 47.57, with a standard deviation of 4.957, indicating that the spread of the village SDGs achievement variable data is 4.957 out of 44 data points.

Hypothesis testing
The village fund management accountability variable is known to have a significant value for the effect of village fund management accountability (X1) on the achievement of village SDGs (Y) of 0.015< 0.05 and t count value 2.558 > t table 2.037, implying that H1 is supported and Ho is not.This demonstrates that the accountability of village finance management influences village SDG achievement, or that the influence of X1 on Y is statistically significant.It is known that the digitization variable for village financial reporting has a significant value for the effect of digitalization village finances (X2) on achieving village SDGs (Y) which is 0.020 <0.05 and the t count value is 2.605 <t table 2.037.Thus, can be concluded that H2 is supported and Ho is not supported.This shows that the digitalization of village financial reporting has an effect on the achievement of village SDGs or it can be said that the effect of X2 on Y is statistically significant.

Discussion of the Effect of Village Fund Management Accountability on the Achievement of
Village SDGs Hypothesis 1 proposed in this study is that accountability for managing village funds affects achieving the SDGs, with the hypothesis test results indicating a substantial effect.This is demonstrated by a tcount of 2.558, which is more than the t-table of 2.037, with a significance value of 0.015, which is Y = -2,464 + 0,028 + 0,15 + 0,020 + e less than 0.05, and an Understandarized Coefficients B value of 0.378.It is possible to conclude that H1 is supported.
Hypothesis 1 proposed in this study is that accountability for managing village funds affects achieving village SDGs, where the results of the hypothesis test are stated to have a significant effect.This is evidenced by the t-count of 2.558 which is greater than the t-table of 2.037 with a significance value of 0.015 which is less than 0.05 and the value of Understandarized Coefficients B of 0.378.It can be concluded that H1 is supported.According to the findings of this study, the more accountable the village's management of village funds is, the sooner the village's SDGs are met.This occurs because the village government allocates and uses village finances following the goals of the village SDGs.The village government uses village financial allocations wisely to improve the welfare of village communities.Aside from the usage and allocation of village funds, the village government is also transparent in its use of village funds.The distribution of village funding adheres to transparent and accountable principles.This is following research conducted by 1, 24, 21, 12, 2, 19, 5, and 18 which state that the competence of village officials has a positive effect on the accountability of managing village funds.

Discussion of the Effects of Digitalization Village Financial Reporting on the Achievement of Village SDGs
Hypothesis 2 proposed in this study is that digitalization of village financial reporting has a substantial effect on achieving Village SDGs, with the results of the hypothesis test indicating that it does.This is demonstrated by a t-count of 2.605, which is more than the t-table of 2.037, with a significance value of 0.020, which is less than 0.05, and an Understandarized Coefficients B value of 0.315.It is possible to conclude that H2 is supported.
The use of technology in village financial reporting is a village government endeavour to optimise the provision of village financial information that is easily available to the entire community.Easily accessible village financial information is also an endeavour by the village government to be more successful and efficient in terms of time management, budgeting, and developing simple partnerships or relationships with the community.Digitalization village financial reporting with an open data mechanism as a form of development of a village financial information system made possible by the availability of open village financial data is one of the efforts to supervise village fund management that can be carried out by all residents.This is consistent with 25 6 research, which found that the village head's leadership had a detrimental impact on the responsibility of managing village funds.

Conclusion
The purpose of this research is to gather empirical information on the impact of village fund management accountability and digitalization of village financial reporting on expediting village SDG accomplishment.Multiple regression analysis was performed utilising the Statistical Package for Social Science (SPSS) version 26 programme.The sample data included 44 respondents, all of whom were village administrators from Poncowarno Sub District, Kebumen Regency.Based on the findings of this study, it is possible to conclude that accountability for managing village funds has an impact on accelerating village SDG achievement.The findings of evaluating the second independent variable demonstrate the same conclusions, namely that the digitization of village financial reporting affects the accountability of village funds management.
This study has limitations and is intended to provide an overview for future research; for example, the number of respondents is only 44 people, which is insufficient to accurately represent the actual situation.Because this study only uses one source of research data, a questionnaire, the results drawn are solely dependent on data collected through surveys.Because this study was only conducted in the Poncowarno District of Kebumen Regency, the findings could not be generalised to other districts/cities.Based on the findings of this study, the following recommendations can be made to accelerate the accomplishment of village SDGs by strengthening accountability in the management of village money and digitising village financial reporting.The village administration engages the community in development and policymaking through digitising village financial reporting.There is a need for continuous and periodic assistance, monitoring, and training for the Poncowarno Sub District Government and the Kebumen Regency Government to attain good village SDGs and increase the welfare of village communities.
The use of technology in village financial reporting is a village government endeavour to optimise the provision of village financial information that is easily available to the entire community 22.Easily accessible village financial information is also an endeavour by the village government to be more successful and efficient in terms of time management, budgeting, and developing simple partnerships or relationships with the Digitalization village financial reporting with an open data mechanism as a form of development of a village financial information system made possible by the availability of open village financial data is one of the efforts to supervise village fund management that can be carried out by all residents 6.The use of information technology in village financial management intends to directly monitor village progress in allocating funds in development implementation to achieve accountability in village financial management 22.H2: Digitalization of village financial reporting affects the achieving village SDGs This study's population comprised all Village Fund managers at the Village Head Office in Poncowarno Sub District, Kebumen Regency, which included 11 villages.The study sample consisted of 44 village administrators from Poncowarno District, Kebumen Regency.Purposive sampling was used in this study, using the following sample selection criteria: village authorities (including the village head, village secretary, head of financial affairs, and head of social welfare); and Have at least one year of work experience and an SMP/SLTP (Junior High School) equivalent education.