Abstract
Purpose — The purpose of this study is to investigate and analyze the Effect of Accountability and transparency on the management of survey village funds in Merapi Selatan District and Pulau Pinang District, Lahat Regency. This research was conducted because there are phenomena associated with accountability and transparency in the management of village funds. Design/methodology/approach — The methodology used in this study consists of the type of this research is descriptive and associative research. The variables in this study are Accountability, Transparency, and Village Fund Management. The population in this study were 23 villages in Merapi Selatan and Pulau Pinang Districts, each village consisting of 3 respondents. Total questionnaires were distributed as many as 69 questionnaires, because there are some limitations of the questionnaire returned as many as 33 questionnaires and were processed. Findings — Based on the results of research conducted on all data obtained in 33 respondents in Merapi Selatan District and Pulau Pinang District, it was found that accountability significantly affected village fund management, while transparency did not significantly influence village fund management. Practical Implications — This research shows that accountability determines each activity and the final results of village government implementation activities must be accountable to the village community in accordance with statutory provisions. Originality/value — The test used in this research is the validity test, the reliability test, the classic assumption test, the hypothesis test, and the coefficient of determination test.
Highlights
Village Financial Management is the whole activity which includes planning, implementation, administration, reporting and accountability of village finances (Permendagri RI No 113 of 2014)
The village apparatus must be able to account for every village fund management that is its responsibility, the village apparatus must be able to act transparently and honestly in the management of village funds, so that researchers are interested in being able to know the effect of accountability and transparency on village fund management in villages in Merapi Selatan and Kecamatan Pulau Pinang, Lahat Regency
Based on the researcher's hypothesis which states that: 1. There is an influence of accountability on the management of village funds in the villages of South Merapi District and Pulau Pinang District, Lahat Regency
Summary
Village Financial Management is the whole activity which includes planning, implementation, administration, reporting and accountability of village finances (Permendagri RI No 113 of 2014). Village finance must be managed based on the principles of transparency, accountability, participation and be carried out in an orderly and disciplined budget. Accountability is a principle that determines that each activity and the final results of village government implementation activities must be accountable to the village community in accordance with statutory provisions. Transparency is to provide open and honest financial information to the community based on the consideration that the public has the right to openly and comprehensively acknowledge the government's responsibility in managing the resources entrusted to it and its compliance with laws and regulations (Abdul, 2008: 9, Law Republic of Indonesia 2014). Transparency can be measured by Informativeness, Openness and Disclosure (Mardiasmo: 2009, Muindro: 2008)
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