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

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.