Enhancing Accountability in Indonesia's Village Fund Direct Cash Assistance: Insights and lessons learned from the COVID-19 Pandemic

This study explores the accountability mechanisms in Indonesia's Village Fund Direct Cash Assistance (BLTDD) programme during COVID-19, combining New Institutional Sociology theory with Behn (2001) accountability framework. Through qualitative analysis of four case studies in West Java, findings reveal strong financial accountability but significant shortcomings in fairness and performance. Coercive pressures from government regulations primarily drive accountability, with minimal influence from mimetic and normative pressures. The study recommends enhancing fairness and performance accountability through equitable distribution, performance metrics, and refined regulations, alongside fostering best practices, professional development, and broader stakeholder involvement to improve overall accountability.