Decentralized Fiscal Governance and Village Autonomy: An Empirical Investigation of Rural Fund Management
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Nur Wardani
1
,
Farhan Pratama
2
1Department of Civil Engineering, Universitas Sumatera Utara
,
2Department of Forestry and Environmental Science, IPB University
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Fiscal decentralization has reshaped local governance dynamics across archipelagic rural districts. This paper evaluates the efficiency, transparency, and civic accountability of village fund allocation mechanisms across twenty-four rural jurisdictions. Findings reveal that institutionalized deliberative forums significantly reduce administrative rent-seeking and improve infrastructure delivery.