Beyond Vertical Compliance: A Hybrid Collaborative Governance Model for Village Fund Accountability in an Extractive-Industry Setting in Berau, East Kalimantan, Indonesia

Ahmad Juhri; Teguh Priyo Sadono; Rachmawati Novaria

doi:10.55927/eajmr.v5i10.12

Authors

Ahmad Juhri Universitas 17 Agustus 1945 Surabaya
Teguh Priyo Sadono Universitas 17 Agustus 1945 Surabaya
Rachmawati Novaria Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55927/eajmr.v5i10.12

Keywords:

Collaborative Governance, Accountability, Village Fund, Social Audit, Customary Institutions

Abstract

This study examines how collaborative governance operates in the accountability of village fund management in Sei Bebanir Village, Sambaliung District, Berau Regency, an area surrounded by coal mining and oil palm plantations. A qualitative descriptive-analytic case study was carried out using in-depth interviews, participant observation, and document analysis, and the data were coded in NVivo 12 Plus through O’Leary’s four dimensions: structure and institutions, process dynamics, collaborative leadership, and accountability. The findings reveal a sharp asymmetry between vertical and horizontal accountability. Compliance with the financial reporting application scored 92 and timeliness of reports 88, whereas public access to detailed budget documents scored only 18 and complaint channels 15 on a 100-point scale. The study proposes a hybrid governance model consisting of a One-Table Pre-Planning Forum, a Concise Digital Transparency System, and a Customary-Law-Based Social Audit. The model extends existing collaborative governance theory by integrating formal state institutions with customary moral sanctions in rural communities.

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