T THE INFLUENCE OF TRANSPARENCY AND PUBLIC PARTICIPATION ON VILLAGE FUND MANAGEMENT IN VILLAGE GOVERNMENT
Kata Kunci:
Keywords: Community Participation, Transparency, Village Fund ManagementAbstrak
The management of village funds should adhere to principles of transparency and give priority to the interests of the community. Nevertheless, several instances of misappropriation of village money persist in different regions of Indonesia, and the general comprehension of village fund management remains inadequate. The objective of this study is to investigate and assess the impact of transparency and community participation on the management of the Village Fund in the Panca Rijang District. This research methodology employs saturated sampling, selecting a sample of 60 individuals who participated in village meetings. The data were analyzed with the SPSS Statistics 26 software. The findings indicated that transparency had a favorable and substantial impact on the administration of village funds, as evidenced by a computed t value of 2,486 and a significance level of less than 0.05. Community participation has a strong and statistically significant impact on village fund management, as evidenced by a computed t value of 5,931 and a significance level of 0.00, which is below the threshold of 0.05. Transparency and community participation have a statistically significant and favorable impact on village fund management, as indicated by a significance level of 0.03, which is below the threshold of 0.05.
Referensi
Anggrayeni R.L.S. Wowo A. Jannah R. 2021. “Pengaruh Transparansi dan Akuntabilitas Terhadap Pengelolaan Keuangan Desa dengan Sifat Amanah Sebagai Variabel Meoderasi” Jurnal Akuntansi. Vol.2 No.2 2021 : 179-193
Ayu A. Haliah Usman A. 2021. The Influence of Competence and Leadership on The Accountability of Village Financial Management in South Sulawesi Province. Journal of Research in Business and Management. Vol.9 No.1 November 2021 : 51-58.
Fajri R. Restu A. Julita. “Pengaruh Transparansi, Partisipasi Masyarakat, Kompetensi Aparatur Desa, dan Pemahaman Regulasi Terhadap Akuntabilitas Pengelolaan Dana Desa” Jurnal Al-Iqtishad. Vol.17 No.2 2021 : 209-227
Hasanah N. 2022 “Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa” Strata 1 Akuntansi Syariah tidak diterbitkan. Semarang : Universitas Islam Negeri Walisongo.
Labangu Y.L. Anto L.O. Nurhayati “Pengaruh Akuntabilitas dan Transparansi Terhadap Pengelolaan Alokasi Dana Desa (ADD) Pada Desa Labulu-Bulu Kecamatan Parigi Kabupaten Muna” Jurnal Akuntansi dan Keuangan (JAK). Vol.7 No.2 Oktober 2020 : 223-235.
Permendagri Nomor 77 Tahun 2020 tentang Pedoman Teknis Pengelolaan Keuangan Daerah.
Putra I.M.Y.D. Rasmini N.K. 2019 “Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat Pada Efektivitas Pengelolaan Dana Desa” E-Jurnal Akuntansi Vol.28 No.1 Juli 2019 : 132-158.
Putri A.R.L. Maryono 2022 “Pengaruh Transparansi, Akuntabilitas, Partisipasi Masyarakat, Dan Kompetensi Aparat Desa Terhadap Pengelolaan Dana Desa” Jurnal Ilmiah Akuntansi Dan Keuangan VOL.4 No.3 Januari 2022 : 1668-1688.
Pratiwi Y.N. 2021 “Pengaruh Akuntansi Dana Desa dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa” Jurnal Riset Akuntansi. Vol.1 No.1 Juli 2021 : 24-29
Nababan W.M.C. 2023 “Rawan Dikorupsi, Pengawasan pada Penggunaan Dana Desa Harus Diperkuat : (https://www.kompas.id/baca/polhuk/2023/03/15/rawan-korupsi-pengawasan-dana-desa-harus-diperkuat“ Diakses 15 Maret 2023).
Raharjo M.M 2020 “Pengelolaan Dana Desa. Jakarta Timur” : Bumi Aksara.
Sahir S.H. 2021 “Metodologi Penelitian. Yogyakarta : Penerbit” KBM Indonesia.
Sukmawati F. 2019. “Pengaruh Transparansi dan Akuntabilitas Terhadap Pengelolaan Keuangan Desa” Jurnal Ilmiah Bisnis, Pasar Modal, dan UMKM Vol.2 No.1 Juni 2019 : 52-66.
