PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA

Abstract

This research aimed to find out the effect of accountability and transparency on the effectiveness of village funds management at Kecamatan Golewa Barat. The research include quantitative used data analysis technique multiple linear regression with SPSS. Furthermore, the data collection technique used purposive sampling. The data were taken from 50 village apparatus from every village in the area of Kecamatan Golewa Barat. Moreover, the data were both primary dan secondary. The primary data were taken from questionnaires, which were distributed to the respondents, While the secondary data were taken from a literature study. The result showed that (1) accountability positive affected the effectiveness of village funds management. This meant the village government had implemented the principles of accountability in their fund management; in order to achieve its effectiveness of it, (2) transparency positive affected the effectiveness of village funds management. This meant the village funds management had been well managed, had been do transparent of information so the society can access to information. It involved also villagers in village meetings to achieve effectiveness.