Are Spiritual Management and Accountability Able to Improve Village Financial Management for the Better? Case in Sumenep Regency, Indonesia

Abstract

The purpose of this study is to examine the influence of spiritual management and accountability in village financial management. We believe that one of the rampant cases of corruption in village finance in Indonesia is due to the lack of religious values from the village head. We did this research in Sumenep Regency because Madura represents the religious community in Indonesia, we determined the village head and other village officials as respondents and asked them to fill out a questionnaire, and then analysed using regression. The results show that spiritual management and accountability influence the creation of better village financial management. This implies that the higher values of spirituality and accountability possessed by the village apparatus will improve village financial management toward a better direction. Spiritual values or spiritual values make village officials aware of the importance of good financial management and avoid corruption in village finances. While accountability aspects are essential to be applied at each stage of village financial management. Keywords: spiritual management, accountability, village finance

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