PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DESA SERTA PARTISIPASI MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT

Abstract

This research aimed to examine the effect of accountability and transparency of Village Financial
Management, and society participation on public wealth. This research was done at Sumorame
village, Kecamatan Candi Kabupaten Sidoarjo. Moreover, the instrument in data collection technique
used questionnaires which were distributed directly to village officials, BPD, and society as the
respondents. The research was quantitative with purposive sampling as its data collection technique. In
line with that, there were 110 people as the sample with different background education, job, and
position. Furthermore, the data were primary and secondary in the form of the Realization Report of
APBDes. Additionally, the data analysis technique used multiple regression with SPSS 27. The
research result concluded that accountability of Village Financial Management had a positive effect on
public wealth. On the other hand, transparency of Village Financial Management. did not affect public
wealth. In contrast, society participation had a positive effect on public wealth of Sumorame village,
Kecamatan Candi, Kabupaten Sidoarjo.