PENGARUH PARTISIPASI MASYARAKAT DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Pada Desa di Kecamatan Ketanggungan)

Abstract

This study aims to determine the causes that affect the accountability of village fund management from the point of view of community participation and competence of village officials. This research was conducted in the village in the district of Keanggungan. The sampling method in this study was convenience sampling with a total sample of 132 respondents consisting of the village government and the community in the village. For data analysis in this study using data quality test, descriptive statistical analysis, classical assumption test, and hypothesis testing using SPSS 20 for windows program tools. The results of this study state that: 1) Community participation partially has a significant effect on the accountability of village fund management, 2) Competence of village apparatus partially has a significant effect on accountability of village fund management, 3) Community participation and competence of village apparatus simultaneously have a significant effect on management accountability village funds.