The Effect of Transparency and Community Participation on Village Fund Management Accountability

Evi Suryani; Susanti; Nofrianty

doi:10.68376/MANTRA.v1.i2.a89

Authors

Evi Suryani Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author
Susanti Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author
Nofrianty Accounting Study Program, Faculty of Economics, University of Pasir Pengaraian, Indonesia Author

DOI:

https://doi.org/10.68376/MANTRA.v1.i2.a89

Keywords:

Transparency, Community Participation, Village Fund Management Accountability

Abstract

This study aims to analyze the effect of transparency and community participation on the accountability of Village Fund management in Pasir Utama Village, Rambah Hilir District. This study employed a quantitative approach with data obtained through questionnaires distributed to 50 respondents, consisting of village officials, the Village Consultative Body (BPD), Village Community Institutions (LKD), the heads of neighborhood associations (RW/RT), and active community members who participate in village deliberations. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results show that transparency has a positive and significant effect on the accountability of Village Fund management. Community participation also has a positive and significant effect on the accountability of Village Fund management. Simultaneously, transparency and community participation have a positive and significant effect on the accountability of Village Fund management in Pasir Utama Village, Rambah Hilir District.

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