PUBLIC ACCOUNTABILITY OF VILLAGE FUNDS: KAJANG WISDOM REVIEW

This study aims to systematically and critically examine the concept of public accountability for village funds by integrating the local wisdom perspective of the Ammatoa Kajang tribe. Using a Systematic Literature Review (SLR) approach with the PRISMA 2020 protocol, this study analysed 39 Scopus-indexed scientific articles published between 2009 and 2025 to identify models, theories, and practices of public accountability in village fund management. The synthesis results show that public accountability at the village level is generally still administratively and formalistically oriented, with a focus on financial reporting, regulatory compliance, and external supervision. However, the local wisdom values of Ammatoa Kajang, such as Kamasemasea (simplicity), Pappasang (trustworthiness), and Tallasa Kamasemasea (living in harmony with nature), offer an alternative paradigm that emphasises moral, social, and ecological accountability. Using Jacques Derrida's deconstructionist perspective, this study highlights the tension between transparency and power and opens up a reflective space for the formation of a hybrid accountability model that combines local ethics and formal mechanisms. This study contributes to the strengthening of culture-based public accountability theory and provides normative recommendations for participatory, inclusive, and socially just village governance policies.