DIGITALIZATION, SELF-ESTEEM, AND SELF-EFFICACY IN ACCOUNTABILITY VILLAGE FUND MANAGEMENT

Abstract

This research addresses the optimization of village fund management in Indonesia, particularly in the context of digitizing financial systems, self-efficacy, and self-esteem of village officials. The research gap stems from challenges faced by village officials, such as limited education and technostress, which impede the effective use of digital accounting systems. The purpose of this study is to examine how digitized information systems, alongside self-efficacy and self-esteem, influence the accountability of village fund management. Using multiple linear regression analysis, this study reveals that while the effects of digitization and self-efficacy on accountability are not statistically significant at the 5% level, they show weak significance at the 10% level, indicating a potential influence. The findings suggest that self-efficacy has the highest impact, followed by digitized system utilization, whereas self-esteem has the least effect. The results highlight the need for improved technological adoption among village officials to enhance financial management practices. Further research is recommended to explore the long-term impact of these factors and to validate these findings with larger sample sizes. This study concludes that optimizing village fund management is essential for ensuring sustainable development and improving the welfare of rural communities in Indonesia.