PENGARUH TRANSPARASI, AKUNTABILITAS, KOMPETENSI, DAN PARTISIPAN MASYARAKAT TERHADAP PENGELOLAAN DANA DESA

Abstract

This research examines the effect of transparency, accountability, competence, and public participation on village funds management at Kecamatan Taman, Sidoarjo.The research applies quantitatively with primary data. Furthermore, the data collection technique used was purposive sampling. In line with that, 8 samples of villages from 98 village officers at Kecamatan Taman, Sidoarjo. Moreover, the data analysis technique used was multiple linear regression with SPSS (Statistical Package for Social Sciences) to examine the relationship between independent and dependent variables. The research shows that as follows: (1) transparency has a positive effect on village funds management, (2) accountability has a positive effect on village funds management, (3) competence has a positive effect on village funds management, and (4) public participation has a positive effect on village funds management. These findings identify that the better the level of transparency, accountability, competence, and public participation is, the more effective and accountable village funds management will be. Additionally, the study contributes to strengthening the literature on village financial governance in improving the quality of sustainable village funds management.