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<p>Indonesia’s fiscal decentralization channels significant public funds to more than 74,000 villages, yet local accountability remains fragile. This study investigates how political, economic, social, technological, environmental, and legal (PESTEL) factors influence village fund governance in the Bangka Belitung Islands using a mixed-methods, multi-case design across 272 villages and 310 informants. Combining PESTEL analysis with Public Resource Management Theory and institutional economics, the study identifies persistent power asymmetries, elite dominance, digital infrastructure gaps, weak legal compliance, and ecological neglect. A six-pillar framework, coordination, fiscal autonomy, participation, technological capacity, environmental integration, and legal literacy, offers guidance to strengthen grassroots budgetary accountability.</p>

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Diagnosing Accountability Challenges in Indonesia’s Village Fund: a PESTEL–PRMT Multi-Case Analysis in Post-Decentralization Governance

  • 期刊论文

  • 发表日期：

    2025年10月17日

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  • Rulyanti Susi Wardhani,
  • Darus Altin,
  • Suhdi Suhdi

摘要

Indonesia’s fiscal decentralization channels significant public funds to more than 74,000 villages, yet local accountability remains fragile. This study investigates how political, economic, social, technological, environmental, and legal (PESTEL) factors influence village fund governance in the Bangka Belitung Islands using a mixed-methods, multi-case design across 272 villages and 310 informants. Combining PESTEL analysis with Public Resource Management Theory and institutional economics, the study identifies persistent power asymmetries, elite dominance, digital infrastructure gaps, weak legal compliance, and ecological neglect. A six-pillar framework, coordination, fiscal autonomy, participation, technological capacity, environmental integration, and legal literacy, offers guidance to strengthen grassroots budgetary accountability.