Pengaruh Peran Perangkat Desa, Pemahaman Perangkat Desa Dan Penerapan Alokasi Dana Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Se Kecamatan Pulau Laut Barat Di Kabupaten Kotabaru
Keywords:
Village officials, village fund allocation, accountability, village fund management.Abstract
This study aimed to analyze and obtained empirical evidence of the influence of the role of village officials, understanding of village officials, the implementation of village fund allocations on the accountability of village fund management in Pulau Laut Barat District in Kotabaru Regency, both simultaneously and partially. This study employed a quantitative approach with a causal design. To obtain the data, a questionnaire was distributed to 44 vilage officials consisted of village secretaries, heads of village financial affairs, village section chiets and heads of general affairs. The data was analized by using multiple linear regression analysis. The results of the study indicated that the role of village officials had a positive effect on the accountability of village fund management in Pulau Laut Barat District in Kotabaru Regency. Moreover, the understanding of village officials had a positive effect on the accountability of village fund management in Pulau Laut Barat Subdistrict in Kotabaru Regency. In addition, the application of village fund allocation had a positive effect on the accountability of village fund management in Pulau Laut Barat Subdistrict in Kotabaru Regency.
