Competency Analysis In Improving Government Financial Accountability: Literature Review

This study aims to analyze competency in improving accountability. This study uses the System Literature Review method using data sources from Mendeley, Publish or Perish 8 and Google Scholar with journal indexes Sinta 1, Sinta 2 and Sinta 3 as well as reputable international journals over a period of 5 years starting in 2019-2024. Article collection was carried out using the keywords competency and accountability. The results of this study indicate that competency formed by intellectual and physical abilities affects accountability and transparency, especially in village governance. Inadequate competency in village officials can hinder effective fund allocation, impact accountability and risk misallocation of funds due to weak monitoring and evaluation systems. Human resources are the main asset, and increasing competency in financial management among village officials is related to increasing accountability, in line with management theory, which emphasizes responsible and honest governance.