Makassar, Indonesia, November 28, 2025/SUSTRACCO/- Village fund management plays a crucial role in Indonesia’s development, empowering local communities to govern their resources according to their unique needs. However, challenges such as lack of transparency, pseudo-accountability, and power imbalances often hinder the effective use of these funds. A recent scholarly article titled “Public Accountability Of Village Funds: Kajang Wisdom Review,” published in the journal Veredas do Direito by Editora Dom Helder on November 28, 2025, sheds light on how integrating local wisdom can transform accountability practices in village fund governance.
This study systematically reviews 39 scientific articles published between 2009 and 2025, focusing on public accountability in village fund management through the lens of the Ammatoa Kajang tribe’s cultural values. The Ammatoa Kajang community, located in South Sulawesi, Indonesia, follows principles such as Kamasemasea (simplicity), Pappasang (trustworthiness), and Tallasa Kamasemasea (living in harmony with nature). These values offer a fresh paradigm that goes beyond formal financial reporting and regulatory compliance, emphasizing moral, social, and ecological responsibilities.
The research highlights that current accountability practices often remain formalistic, focusing mainly on administrative tasks and financial transparency. Yet, the Ammatoa Kajang’s approach promotes a hybrid accountability model that blends formal governance mechanisms with local ethics. This model fosters participatory governance, social justice, and environmental stewardship, aligning closely with several Sustainable Development Goals (SDGs), particularly SDG 1 (No Poverty), SDG 3 (Good Health and Well-being), SDG 4 (Quality Education), SDG 14 (Life Below Water), SDG 15 (Life on Land), and SDG 17 (Partnerships for the Goals).
Notably, digitalization of village financial reporting has been identified as a promising tool to enhance transparency and accelerate the achievement of SDGs. However, challenges such as limited digital literacy and infrastructure gaps remain. The study also points out the importance of public participation and community oversight in strengthening accountability and reducing elite dominance in fund management.
The authors recommend fostering co-governance between village administrations and customary institutions like the Ammatoa Kajang to ensure that accountability practices are culturally grounded and effective. This integration can help bridge the gap between formal bureaucratic systems and indigenous governance, creating a more inclusive and sustainable village governance framework.
In conclusion, the article “Public Accountability Of Village Funds: Kajang Wisdom Review” offers valuable insights into how local wisdom can enrich public accountability frameworks, making village fund management more transparent, participatory, and aligned with global sustainable development goals. This approach not only respects cultural heritage but also paves the way for socially just and environmentally responsible governance.
Reference :
http://dx.doi.org/10.18623/rvd.v23.n1.3917
Contact:
Prof. Syarifuddin, SE., M.Soc.,SC.,AK
081334348498
syarif1963@yahoo.com
syarifuddin@fe.unhas.ac.id
