Peer Review : FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN KULONPROGO

Pratiwi, Nurna and Handayani, Anik Puji (2022) Peer Review : FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN KULONPROGO. Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta, Yogyakarta.

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Abstract

The purpose of this study was to examine the effect of the competence of village fund management apparatus, village government organizational commitment, and community participation on village fund management accountability. The Village Law stipulates that the village is the spearhead of development and improvement of community welfare. Villages are given adequate authority and sources of funds to manage their potential in improving the economy and community welfare. In managing large funds at the village level, management is required to maintain accountability. This study uses a survey method with a quantitative approach. The data source used is primary data. The population in this study is the village fund manager in Kulonprogo Regency which consists of the village head, village secretary, and treasurer. The total sample in this study was one hundred and eight village fund management officers taken from 36 villages in Kulonprogo Regency. The sampling technique used is simple random sampling. The data analysis technique uses validity and reliability tests, then the hypothesis test using multiple regression with SPSS Statistic Version 21 software. The results of this study indicate that the competence of village fund management officials, village government organizational commitment, and community participation affect village fund management accountability.

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