PARTISIPASI MEMBENTUK HUBUNGAN ANTARA ASPEK AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA
| Main Authors: | Anas, Dimas Emha Amir Fikri, Setiyowati, Supami Wahyu |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Universitas Islam Negeri Alauddin Makassar
, 2022
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| Online Access: |
https://journal.uin-alauddin.ac.id/index.php/jiap/article/view/26833 https://journal.uin-alauddin.ac.id/index.php/jiap/article/view/26833/13267 |
Daftar Isi:
- Pengelolaan dana desa disebut berkualitas apabila memenuhi aspek transparan, dan akuntabel. Penelitian ini bertujuan melihat pengaruh akuntabilitas dan transparansi terhadap pengelolaan dana desa, yang menggunakan data primer, dengan sampel sebanyak 54 responden. Teknik analisis data menggunakan PLS yang menguji pengaruh variabel Akuntabilitas dan transparansi pada pengeloaan dana desa dimoderasi partisipasi masyarakat. Hasil penelitian menunjukkan bahwa Akuntabilitas berpengaruh terhadap pengelolaan dana desa. Transparansi berpengaruh terhadap dana dana desa. Akuntabilitas berpengaruh terhadap pengeloalaan dana desa dimoderasi partisipasi masyarakat. Trasparansi berperpengaruh terhadap pengelolaan dana desa tidak dimoderasi partisipasi masyarakat. Penelitian ini berimplikasi kepada para pengelola dana desa di Kecamatan Ngabang Kabupaten Landak Provinsi Kalimantan Barat untuk dapat menghasilkan laporan keuangan yang transparan dan akuntabel serta berkinerja baik. Bagi masyarakat akan dapat digunakan sebagai media pengawasan dari pelaksanaan pemerintah desa setempat.Kata kunci: akuntabilitas, transparansi, partisipasi, pengelolaan dana desa The managements of villages funds is considered to be qualified whether fulfilling transparent and accountable aspects. This study aims to see the effect of accountability and transparency on the management of village funds that uses primary data, with a sample of 54 respondents. The data analysis technique used PLS which tested the influence of the accountability and transparency variables on the management of village funds moderated by community participation. The results showed that accountability had an effect in the management of village funds. Transparency affects village funds. Accountability affects the management of village funds moderated by community participation. Transparency affects the management of village funds not moderated by community participation. This research’s implication is for village fund managers in Ngabang sub-district, Landak district, West Kalimantan Province, to be able to provide transparent and accountable financial reporting and perform it well. For the community, it can be used as a monitoring tool for the implementation of the local village government.Keywords: accountability, transparency, participation, village fund management.