This study entitled “The Influence of Accountability and Transparency in
Management of the Village Revenue and Expenditure Budget (APBDes) in Sarireja
Village, Tanjung District, Brebes Regency”. This study aims to determine: the effect
of partial and simultaneous accountability and transparency on the management of
APBDes. This type of research is quantitative. The population of this research is
village officials, members, VCB (Village Consultative Body) and community
leaders using a sample of 50 respondents. Data collection method by distributing
questionnaires to respondents directly. The technique of determining the number of
samples in the study used a random sampling technique. The analysis used is
multiple linear regression analysis using the SPSS 25 program.
The results of the study stated that: 1) accountability had a partial effect
on the management of the APBDes with a contribution of 43.4%. 2) transparency
has no partial effect on the management of the APBDes. 3) accountability and
transparency simultaneously affect the management of APBDes with a contribution
of 56.6%. APBDes management can be explained by the variation of the two
independent variables of 43.4%. More attention is needed from the government of
Sarireja Village, Tanjung Subdistrict so that the management of the APBDes can
be more accountable and transparent.