PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD) DAN KEBIJAKAN DESA TERHADAP PEMBANGUNAN DESA

Abstract

This research is aimed to examine the influence of financial management accountability of village allocation fund (ADD) and village policy to the village development. This research is conducted in Waiburak Village, East Adonara Subdistrict by issuing questionnaires to the respondents who live in Waiburak Village Government. The method has been carried out by using purposive sampling. 48 respondents which consist of 38 men and 8 women from various educational background and position have been selected as samples. The results show that financial management accountability of village allocation funds give negative influence to the development of the village. The results of the examination do not support the hypothesis which shows that financial management accountability of village allocation funds gives positive influence to the village development because the financial management of the village allocation fund has not effective yet. Further examination of the influence of village policies to the village development supports the hypothesis that the village policy gives positive influence to the village development because every policies which have been issued by the village government to realize the welfare of the people is very helpful for the development in Waiburak Village.
Keywords: financial management accountability, village allocation fund, village policy, village development.