PENGARUH PENGELOLAAN ALOKASI DANA DESA, AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN TERHADAP KESEJAHTERAAN MASYARAKAT

Abstract

This research aimed to examine and gain empirical evidence of the effect of village fund allocation, accountability, and transparency on the villagers' wealth in Desa Tropodo Kecamatan Waru Kabupaten Sidoarjo. The research was quantitative. Moreover, the population was the village officers of Desa Tropodo Kecamatan Waru Kabupaten Sidoarjo. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, 50 respondents were taken as the sample. Furthermore, the data were primary, in the form of questionnaires which were distributed directly to the respondents. Besides, the data were secondary, in the form of the Budget Realization Report of APBDes. Additionally, the data analysis technique used multiple linear regression with the SPSS 26 version. The result showed that village fund allocation had an insignificant effect on the villagers’ wealth. Likewise, transparency had an insignificant effect on the villagers’ wealth. However, accountability had a positive and significant effect on the villagers’ wealth.