Accountability and Transparency of Village Budget Management in Medan City: An Internal Auditor's Supervision Perspective

Authors

  • Nelva Ananda University of Pembangunan Panca Budi Author
  • Pradita Tasyarani Ginting University of Pembangunan Panca Budi Author
  • Galih Supraja University of Pembangunan Panca Budi Author

DOI:

https://doi.org/10.55927/v17zph31

Keywords:

Accountability, Transparency, Village Budget, Internal Auditor, Inspectorate

Abstract

This study aims to analyze accountability and transparency of village budget management in Medan City and evaluate the effectiveness of internal auditor oversight from the Medan City Inspectorate. Using a descriptive qualitative approach with literature review and field supervision phenomenon analysis, this study finds that the normative approach provides ideal direction for transparent and accountable governance during policy formulation. Meanwhile, positive agency theory explains economic behavior, administrative limitations of village apparatus, and information asymmetry challenges during implementation. The Inspectorate has fulfilled its role not only as quality assurance but also as a consulting partner through regular coaching and digital system strengthening. However, disproportionate audit area coverage compared to personnel numbers remains the main obstacle. This study concludes that synchronization between normative guidance and mitigation of positive obstacles is crucial for substantively accountable village budget governance

References

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Published

2026-06-24

Issue

Vol. 4 No. 6 (2026): June 2026

Section

Articles

License

Copyright (c) 2026 Nelva Ananda, Pradita Tasyarani Ginting , Galih Supraja (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.