PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DI KABUPATEN KLATEN

Iin Widyaningrum, NIM.: 18108040061 (2023) PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DI KABUPATEN KLATEN. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Good governance needs to be implemented in managing government in order to achieve the desired goal, namely achieving an effective management system. According to PERMENDAGRI No. 20 of 2018 for managing village finances effectively states that it must be implemented based on accountable, transparent, participatory principles and carried out in an orderly and budgetary manner. This accountability measures the performance of the village government in carrying out its duties and functions. Transparency means that every village community has the same rights and opportunities to know about the village fund budget management process that concerns the interests and aspirations of the community. While the participative principle is an act involving the intervention of the village community to make decisions regarding village development programs using village funds. The purpose of this study was to determine the effect of the principles of accountability, transparency and community participation on the effectiveness of village fund management in Klaten District. The samples in this study were village heads, village secretaries, treasurers and BPD. The research method used in this study is a questionnaire survey method and interviews. The analysis technique used is multiple linear regression analysis using the SPSS 15 application. The results of this study show that partially the variables of accountability and community participation have a significant positive effect on the effectiveness of managing village funds in Klaten Regency. Meanwhile, the transparency variable has no significant effect on the effectiveness of managing village funds in Klaten Regency.

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