PENGARUH AKUNTABILITAS, TRANSPARANSI DAN EFEKTIVITAS TERHADAP KINERJA PENGELOLAAN DANA BADAN USAHA MILIK DESA

Abstract

This research aimed to find out and analyze the effect of accountability, effectiveness, and transparency on the management of village fund allocation at Kecamatan Waru, Sidoarjo district. It aimed also to find out and analyze the dominant effect between accountability, effectivity, and transparency which affected the management of village fund allocation at Kecamatan Waru, Sidoarjo district. Moreover, the research used numbers and calculation analysis with statistical methods which meant to examine the hypothesis. The descriptive method was used to prove factual and systematic. Furthermore, it used the result of operational variables managed in the questionnaire. In line with that, there were 34 respondents as the sample. The data analysis technique used the Likert scale, in order to measure the behavior scale, opinion, and someone’s perception in a certain condition. Based on the research result, all independent variables were feasible to use. Additionally, accountability did not affect the management performance of village-owned Enterprises. On the other hand, transparency had a positive effect on the management performance of village-owned Enterprises. Likewise, effectiveness had a positive effect on the management performance of village- owned enterprise.