PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, TRANSPARANSI DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

Abstract

This research aimed to exemine the effect of the competence of village fund management apparatus, organizational
commitment, transparancy, community participation on tne village fund management accountability of Gresik.
The research was quantitative. While, the data were primary. Moreover, the instrument in data collection
technique used questionnaires, which were distributed to village of Benjeng District, Gresik. In line with, there
were 100 respondents as sample. Moreover, the data analysis technique used multiple linier regression with SPSS
23. The research result concluded the competence apparatus had positive effect on the accountability of village fund
management. This happened as the management of government finances needed competent human resource, which
had sufficient capability and knowledge in managing funds. Likewise, organizational commitment had positive
effect on the accountability of village fund management. It occurred since person who committed to work would
have more responsibilities on his/her duties. On the other hand, transparancy didn’t affect the accountability of
the village fund management. This meant, since there was no disclosure of government information, there would
be no trust from the public on the government. Likewise, community participation didn’t affect the accountability
of village fund management. In other words, public was less involved within information from the government.
Keywords: competence, commitment, transparancy, participation, accountability.