PENGARUH TRANSPARANSI, AKUNTABILITAS, PARTISIPASI DAN KAPASITAS APARATUR TERHADAP KINERJA KEUANGAN DESA

Abstract

This study was quantitative, with its aim to find out the effect of transparency, accountability, participation, village apparatus performance on the performance of Village financial. The instrument in the data collection technique was questionnaires that were distributed to the respondents. The respondents were village officials which consisted of the Head of Village, its secretary, treasurer, building officer, government activities executive, the Head of event management team, and family wealthfare coordinator team. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, the questionnaires were distributed to 23 villages. However, only 15 villages completely filled in the data. In total, there were 105 data samples. Additionally. the data analysis technique used multiple linear regression with SPSS. The result concluded that transparency, accountability, and village apparatus performance had a positive and significant effect on the performance of Village Funds Allocation Management. In contrast, participation did not affect the performance of Village Funds Allocation Management.