The Moderating Effect of Digitalization and Accounting Information Systems on the Determinants of Village Fund Accountability in Jambi Province

Village fund accountability remains a critical governance issue in Indonesia, particularly in ensuring transparent, lawful, and result-oriented financial management at the village level. This study aims to examine the effects of village apparatus competence, training quality, and internal control systems on village fund accountability, while assessing the moderating roles of digitalisation and accounting information systems (AIS). Using a quantitative explanatory design, data were collected through structured questionnaires from 1,008 village government officials across ten regencies in Jambi Province. The data were analysed using Structural Equation Modelling–Partial Least Squares (SEM–PLS). The results show that competence, training quality, and internal control systems have positive and significant effects on village fund accountability. Digitalisation has a positive direct effect and strengthens the relationship between competence and accountability, but does not moderate the effects of training quality and internal controls. In contrast, AIS significantly moderates the effects of training quality and internal controls, but not competence. The study contributes to public sector accountability and contingency theory by highlighting the strategic role of digital governance. Practically, the findings emphasise the need to strengthen digital infrastructure, optimise AIS implementation, and reinforce internal controls to improve village fund accountability.