The Effect of Transparency, Community Participation, and Accountability on Management of Village Funds in Ponorogo Regency

Abstract

This study aims to determine the Effect of Transparency, Community Participation, and Accountability on Village Fund Management (DD) in Ponorogoregency. The research method used is quantitative descriptive with the type of data, namely primary data. Data collection techniques are carried out by distributing questionnaires to respondents. The study was conducted on villages in Pulung and Ngebel Subdistricts, this is because the two sub-districts were not on time in submitting the Realization Report on the Use of DD in the 2017 Budget year to Ponorogoregency DPMD. The population of this study is the Village Chief, Village Secretary, Village Treasurer, Kasi Development, Kasi Community Empowerment, and Chairman of the BPD. The sampling method used was saturated sampling. Based on the population and the sample determination method obtained 156 respondents. Effects of Transparency, Community Participation, and Accountability on DD Management in Ponorogoregency using multiple linear regression analysis and coefficient of determination. Test the quality of the data used is the test of validity and reliability. Furthermore, hypothesis testing using t and F test. The results of this study indicate that the first hypothesis, namely transparency, has a significant positive effect on DD management in Ponorogoregency. The second hypothesis of community participation has a significant positive effect on DD management in Ponorogoregency. The third hypothesis of accountability has a significant positive effect on DD management in Ponorogo.Regency. The fourth hypothesis obtained results that transparency, community participation, and accountability had a significant positive effect on DD management in Ponorogo.This was supported by the results of the recapitulation of respondents' answers and real conditions in the field. Kata kunci : Transparansi, Partisipasi Masyarakat, Akuntabilitas, Pengelolaan Dana Desa.

Good Governance on Village Fund Management with The Use of Information Technology as A Moderating Variable

“…In addition, accountability is very important for the financial management of the village, as well as village funds that must be accounted for starting from planning, implementation to reporting on the implementation and use of funds. This is certainly in line with (Wafirotin & Septiviastuti, 2019), (Fitriyani et al, 2018) which shows that accountability affects village fund management. Ha2: Accountability affects Village Fund Management.…”

“…Community participation in village fund management began planning, decision making, supervision and evaluation (Taufik & Safrizal, 2021). In line with (Wafirotin & Septiviastuti, 2019) research, (Chomariyah et al, 2016) showed that community participation has an effect on DD management. On the other hand, community participation is considered minimal due to the lack of socialization from the government and public education on village fund management (Kairupan & Mantiri, 2020), (Tumbel Mentari, 2014).…”

“…Thus, the creation of a clean, effective and responsive government to the aspirations of the community (Mardiasmo, 2004). Transparency has an effect on village fund management (Wafirotin & Septiviastuti, 2019) (Gayatri et al, 2017). However, (Singh & Kaur, 2015) transparency as a principle of good governance is not considered to respond adequately to the expectations and demands of the community, thus the openness that has not been managed to the maximum in the internal spending affairs of the village government (Utomo et al, 2018).…”

Ecological conservation through COREMAP program governance perspectives in empowering coastal communities in Bahari village

“…Transparency is a principle that is very important for the implementation of the functions of government in carrying out the mandate of the people. Since the government has great authority in taking various policies and decisions that are important for the community, the government in carrying out its functions must be able to convey and provide complete information about what it has done (Wafirotin and Septiviastuti, 2019). Transparency in community empowerment is information disclosure that is supported by four basic things, namely allowing the functioning of the guard system and balance to be released by monopolies, reducing the amount of corruption and increasing efficiency in the implementation of public services (Kristiansen in Kumoroto, 2009, p. 239).…”

Comparison of Transparency Index Between Regency and City in South Sumatra and Lampung Province

“…The lack of transparency increases inefficiency and corruption in government (Management, 2007). The quality of transparency is more important than the quantity of transparency, the conditions for transparency to be effective are relevant, fair and objective (Wafirotin & Septiviastuti, 2019). Effective transparency will trigger the response of citizens or taxpayers to be more trustworthy (Bastida Albaladejo, 2019).…”