PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL

Abstract

This research examined and analyzed the effect of accountability, transparency, and participation on the funds
management effectiveness of operational funds at Permata Foundation in Kecamatan Simokerto, Surabaya. The
research approach used in this research is a quantitative approach. The population used in this study consists of
all parents or guardians of students in Kindergarten Class A and Class B at Yayasan Permata, Surabaya which
consisted of 54 people respondents. The data collection technique used saturated sampling, in which all population
members were the sample. Furthermore, the instrument in the data collection technique was a questionnaire or
survey. The questionnaires or surveys were distributed to the respondents. Additionally, the data analysis
technique used multiple linear regression and t-tests to examine the hypothesis; with SPSS (Statistical Product
and Service Solution) 26 versions. The result showed that accountability, transparency, and participation affected
the funds management effectiveness of operational funds at Permata Foundation in Kecamatan Simokerto,
Surabaya.