Pengaruh Transparansi, Kompetensi, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa pada Kantor Desa Se-Kecamatan Tirtajaya Kabupaten Karawang

Shintarani Intan Sundari, Devi Astriani, Fista Apriani Sujaya
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Abstract

This research examines the influence of Transparency, Competence and Community Participation on the level of Accountability in Village Fund Management. Village funds are a vital resource for development at the local level and play a key role in improving the welfare of rural communities. The data used in this research is primary data based on questionnaires distributed to village officials and some to the community to obtain 150 respondents. This research uses quantitative methods, survey approaches, interviews and field observations. The sampling technique was determined using the saturated census method. This research method uses a sample of village officials who work at the Village Head Offices in Tirtajaya District, namely officials who have at least elementary/middle school education and have worked for more than one year. The choice of hypothesis testing in this study used multiple linear regression using the SMART PLS program. The main objective of this research is to explain whether the level of transparency in village fund management, competence and active community participation has a positive impact on accountability in village fund management. This research aims to provide better policy guidance in improving the efficiency and integrity of village fund management. The results of this research show that transparency, competence and community participation have a positive and significant effect on accountability in village fund management.
透明度、能力和社区参与对卡拉旺县 Tirtajaya 县村办公室村基金管理问责制的影响
本研究探讨了 "透明度"、"能力 "和 "社区参与 "对村级基金管理问责制水平的影响。村级基金是地方发展的重要资源,在改善农村社区福利方面发挥着关键作用。本研究使用的数据是基于向村干部发放的调查问卷和向社区发放的调查问卷的原始数据,共有 150 名受访者。本研究采用定量方法、调查方法、访谈和实地观察。抽样技术采用饱和普查法确定。这种研究方法使用的样本是在 Tirtajaya 区村长办公室工作的村干部,即至少受过小学/初中教育且工作时间超过一年的干部。本研究选择的假设检验方法是使用 SMART PLS 程序进行多元线性回归。本研究的主要目的是解释村级资金管理的透明程度、能力和社区的积极参与是否对村级资金管理的问责制有积极影响。本研究旨在为提高村级资金管理的效率和完整性提供更好的政策指导。研究结果表明,透明度、能力和社区参与对村级资金管理问责制有积极而显著的影响。
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