PENGARUH PARTISIPASI DAN PENGAWASAN MASYARAKAT TERHADAP PROSES PERENCANAAN DANA DESA DENGAN AKUNTABILITAS APARAT SEBAGAI VARIABEL MODERASI (Studi Pada Kecamatan Dolo Barat Kabupaten Sigi)

This study examines the influence of Community Participation and Community Oversight on the Village Fund Planning Process and investigates the moderating role of Official Accountability. Employing a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from village officials and community representatives in Dolo Barat District. The results indicate that both community participation and community oversight have a significant positive effect on planning quality. The study’s primary contribution lies in identifying the complex and paradoxical role of official accountability. On the one hand, official accountability strengthens the positive relationship between community participation and planning quality, suggesting improved goal alignment between responsive officials and actively engaged communities. On the other hand, official accountability significantly weakens the positive influence of community oversight on planning outcomes. This paradox implies that higher levels of accountability may foster excessive trust or passive behavior among community members (principals), thereby reducing the intensity and effectiveness of oversight activities. The findings suggest that while official accountability is essential for enhancing participatory processes, it may unintentionally undermine community oversight if not accompanied by sustained critical engagement. Therefore, effective Village Fund governance requires not only accountable officials but also an empowered and vigilant community to ensure optimal and sustainable development outcomes.