Mechanism of incentives and accountability in rural institutions: Regional context in global dimensions of SDGS

Figures & data

Table 1. Descriptive Statistics of village accountability dimensions

Information	N	Means	Standard Deviations	Min	Max
REGULATIONS	303	0.92	0.78	0	2
MEDIA	303	1.65	1.17	0	4
DOC	303	2.16	0.63	1	4
HR	303	0.60	1.13	0	4
SYSTEM	303	3.15	1.15	0	4
INFORMATION	303	1.19	1.10	0	4

Information:

REGULATIONS, is a dimension of the availability of village regulations, as measured by (a) regulations on reporting mechanisms, (b) regulations on publication mechanisms, (c) regulations on mechanisms for community participation, (d) regulations on public complaint mechanisms; MEDIA, is a dimension of the availability of media publications as measured by (a) websites, (b) social media, (c) billboards, (d) announcement Boards; DOC, is a dimension of availability of data documentation media, as measured by: (a) computer/laptop, (b) storage cabinet, (c) external hard drive, (d) google drive; HR, is a dimension of human resource capacity, as measured by: (a) village officials who have an economic/accounting background, (b) village officials who attended training on drafting village budget, (c) village officials who attended training; (d) village officials who took part in village financial report preparation training; SYSTEM, is a dimension of an information system, which is measured by: (a) village information system (b) village information system updates, (c) village financial systems, (d) village financial system updates; INFORMATION, is a dimension of the type of information provided by the village community, as measured by: (a) information on village planning, (b) information on the realization of village revenues and expenditures, (c) information on program implementation/village performance, (d) information on village-owned enterprises.

Table 2. Correlation analysis

Variable	Regulations	Media	Doc	HR	System	Information
Regulations	1.000
Media	0.247*** (0.000)	1.000
Doc	0.105* (0.0 66)	0.153*** (0.007)	1.000
HR	0.238*** (0.000)	0.196*** (0.000)	0.212*** (0.000)	1.000
System	0.140** (0.014)	− 0.022 (0.646)	−0.115** (0.044)	− 0.072 (0, 206)	1.000
Information	0.0 89* (0.121)	0.422*** (0.000)	0.159*** (0.00 5)	0.2 17*** (0.000)	0, 162*** (0.004)	1.000

***,**,* = Significant P-value 1%, 5%, 10%.

Source: Secondary data and field data, (Processed, 2022).

Table 3. Descriptive Statistics of research variables

Information	Means	Std. Dev	Min	Max
VDI	0.65	0.06	0.42	0.85
FUNDING*	879.03	180.65	639.93	1975.01
ACCOUNTS	−6.09	1.35	−2.816	3.846
ASSISTANCE	2.85	0.51	1.00	3.00
TOPOGRAPHY	2.32	0.47	2.00	4.00

VDI, the Village Development Index, is determined by evaluating the score and status of the village, which includes a comprehensive explanation of VDI dimensions, indicators, scoring, and status found in Attachment 1. FUNDING represents a government funding incentive variable, and its measurement is based on the natural logarithm of the amount of village funds distributed by the government to the village government. ACCOUNT is a village accountability variable, which is evaluated through the village accountability index formed from various dimensions, such as Regulation, Media, Documentation, HR, Systems & Information (refer to Table 1 for a detailed explanation of these dimensions). ASSISTANCE is a variable that assesses the presence of village assistants, categorized as “1” if village assistants are not available, “2” if they are present but not active, and “3” if they are actively involved. Additionally, TOPOGRAPHY is measured categorically, with “1” representing a topographic area mostly composed of peaks/cliffs, “2” for mostly slopes, “3” for mostly plains, and “4” for mostly valleys.

* In million rupiahs.

Source: processed data (2022).

Table 4. Variable correlation analysis

Variable	VDI	FUNDING	ACCOUNTS	ASSISTANCE	TOPOGRAPHY
VDI	1.000
FUNDING	0.219*** (0.001)	1.000
ACCOUNTS	0. 215*** (0.000)	0.049 (0.393)	1.000
ASSISTANCE	0.062 (0.275)	−0.061 (0.282)	0.227*** (0.001)	1.000
TOPOGRAPHY	0.147** (0.010)	−0.035 (0.540)	0.349*** (0.000)	0.084 (0.142)	1.000

* **, **, = significant P-value 1%, 5%,

Source: Data processed, 2022.

Table 5. Hypothesis testing results

Variable	Sign Expectations	Model-1A (Score)	Model-1B (Status)
Cons.		−0.9739 (0.0 28)	−9.2666 (0. 038)
FUNDING	H1	0.077*** (0. 000)	0.576*** (0. 007)
ACCOUNTS	H2	0.007*** (0. 004)	0.075*** (0.004)
ASSISTANCE	+	0.003 (0. 723)	0. 001 (0. 989)
TOPOGRAPHY	?	0. 013* (0. 072)	0.181*** (0. 008)
Obs.		303	303
Prob > F		0.0000	0.0000
R-squared		0.0987	0.0905
VIF means		1.10	1.10

Dependent Variable: Village Development Index; Model 1A: measured by VDI score; Model 1B: measured by VDI status.

***,**,* = significant P-value 1%, 5%, 10%.

Source: Data processed, 2022.

Table 6. Additional test results for village development variable components

Variable	Model 2A (economic resilience)	Model 2B (Social resilience)	Model 2C (Environmental Resilience)
Cons.	0.181 (0. 692)	−1,303 (0. 118)	−1,801 (0. 014)
FUNDING	0.023 (0. 273)	0.084** (0. 038)	0.124*** (0. 001)
ACCOUNTS	0.012*** (0.000)	0. 010** (0. 038)	0.000 (0. 838)
ASSISTANCE	0.016 (0. 132)	0.019 (0. 212)	− 0.025* (0. 070)
TOPOGRAPHY	0.014** (0. 031)	0.022* (0. 091)	0.002 (0. 829)
Obs.	303	303	303
Prob > F	0.0000	0.0002	0.00 33
R-squared	0.1266	0.0730	0.0599

***,**,* = significant P-value 1%, 5%, 10%.

Source: Data processed, 2022.

Table 7. Additional testing results of the effect of variable of village accountability dimensions on village development

Variable	Model-3A (REGULATIONS)	Model-3B (MEDIA)	Model-3C (DOC)	Model-3D (HR)	Model-3E (SYSTEM)	Model-3F (INFORMATION)
Cons.	− 1.035 (0.019)	− 1.000 (0.0 25)	− 1.075 (0.018)	−0.889 (0.001)	−0.903 (0.000)	−0.896 (0.001)
FUNDING	0.078*** (0.000)	0.077*** (0. 000)	0.070*** (0.000)	0.072*** (0.000)	0.072*** (0.000)	0.072*** (0.000)
ACCOUNTS	0.012*** (0.005)	0.007** (0.018)	0.008 (0.161)	0.003 (0.215)	0.002 (0.510)	−0.000 (0.970)
ASSISTANCE	0.004 (0.699)	0.005 (0.593)	0.006 (0.509)	0.007 (0.490)	0.007 (0.468)	0.008 (0.463)
TOPOGRAPHY	0.024*** (0.001)	0.015** (0.028)	0.020*** (0.005)	0.020*** (0.005)	0.022*** (0.002)	0.021*** (0.008)
Obs.	303	303	303	303	303	303
Prob > F	0.0000	0.0000	0.000 1	0.0000	0.0000	0.0000
R-squared	0.0963	0.0904	0. 0884	0.1418	0.1397	0.1383

***,**,* = Significant P-value 1%, 5%, 10%.

Source: Data processed, 2022.