Transparency Triumphs: Unraveling the Impact of Village Fund Management Accountability and Policies on Rural Prosperity
Keywords:
village fund allocation management accountability, village policy, villagers' welfareAbstract
With the existence of the Village Fund Allocation, the village has the authority to regulate and manage its household in accordance with the authority given, which involves the role of the village government as the organizer of public services in the village and as a goal in the process of planning and implementing regional development involving the community at the village level. In carrying out this authority, the village government has revenue resources that are used to finance activities carried out in the village, and this is also based on village policy. This study aims to determine the role of accountability in the management of village fund allocations and village policies for the welfare of villagers. This type of research is quantitative, involving a total of 180 respondents taken according to the purposive sampling technique. The type of data includes primary data obtained through the distribution of questionnaires. This research uses quantitative descriptive analysis, instrument tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. This research was assisted by the SPSS 26 program to process the data. The results of the analysis of 180 people as respondents using multiple linear regression analysis The results showed that the accountability variable of village fund allocation management played a significant role in the welfare of villagers, and the village policy variable played a significant role in the welfare of villagers. For this reason, all hypotheses in the study were accepted.
References
Ardelia, S. N., & N. Handayani. 2022. Pengaruh Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa Serta Partisipasi Masyarakat Terhadap Kesejahteraan Masyarakat. Jurnal Ilmu dan Riset Akuntansi, 11(4), 1-16.
Bachrach, P., & M. Baratz. 1970. Power and poverty: theory and practice, Oxford University Press, New York.
Coryanata, I. 2016. Akuntabilitas, Partisipasi Masyarakat dan Transparansi Kebijakan Publik Sebagai Pemoderasi Hubungan Pengetahuan Dewan Tentang Anggran dan Pengawasan Keuangan Daerah. Jurnal Akuntansi dan Investasi,12(2),110–125.
Darmawan, D. 2018. Pengantar Ekonomi Makro. Revka Prima Media, Surabaya.
Dura, J. 2016. Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa, dan Kelembagaan Desa terhadap Kesejahteraan Masyarakat. Jurnal Ilmiah Bisnis dan Ekonomi Asia, 10(2), 26-32.
Ekasari, R. 2020. Model Efektivitas Dana Desa untuk Menilai Kinerja Desa Melalui Pemberdayaan Ekonomi. AE Publishing.
Kurniawati, Y., & B.J. Pangayow. 2017. Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Kampung, Kebijakan Kampung dan Kelembagaan Kampung terhadap Kesejahteraan Masyarakat. Jurnal Akuntansi dan Keuangan Daerah, 12(2), 77-87.
Nafidah, L. N., & M. Suryaningtyas. 2015. Accountability of Village Fund Allocation Management in an Effort to Improve Community Development and Empowerment. BUSINESS: Journal of Islamic Business and Management, 3(1), 214-239.
Nurohman, Y. A., R.S. Qurniawati, & F. Hasyim. 2019. Dana Desa Dalam Peningkatan Kesejahteraan Masyarakat Pada Desa Wisata menggoro. Magisma: Jurnal Ilmiah Ekonomi Dan Bisnis, 7(1), 35-43.
Odior, E. S. O. 2014. Government Expenditure on Education and Poverty Reduction: Implications For Achieving the MDGs in Nigeria A Computable General Equilibrium Micro-Simulation Analysis. Asian Economic and Financial Review, 4(2), 150-172.
Sari, M. T., & T. Mildawati. 2019. Pengaruh Akuntabilitas Pengelolaan Keuangan Desa, Transparansi, dan Kebijakan Desa Terhadap Kesejahteraan Masyarakat. Jurnal Ilmu dan Riset Akuntansi, 8(12), 1-17.
Sengaji, I., & N.F. Asyik. 2018. Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa dan Kebijakan Desa terhadap Pembangunan Desa. Jurnal Ilmu dan Riset Akuntansi, 7(3), 1-19.
Van Meter, D. S., & C.E. Van Horn. 1975. The Policy Implementation Process: A conceptual framework. Administration & society, 6(4), 445-488.