CD Skripsi
Pengaruh Komitmen Organisasi, Kompetensi Aparatur Pengelola Dana Desa, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa Se-Kabupaten Indragiri Hulu) Andi Nabil Kurniawan
ABSTRACT
Accountability is the responsibility of the agent to provide information to the
principal by presenting, reporting, and disclosing all activities and actions under
their responsibility, who has the right and authority to demand it. Accountability
will indicate how well the village government performs in governance, thereby
increasing public trust in the village government, preventing misuse of village
finances, and accelerating the achievement of rural development goals. This study
aimed to examine and analyze the effect of organizational commitment, the
competence of the village fund management apparatus, and community
participation on the accountability of village fund management. The population in
this study was all 178 villages in Indragiri Hulu District. The sample collection
method used proportionate stratified random sampling and the Slovin formula,
selecting 36 villages as samples. Primary data were collected through
questionnaires distributed to 145 respondents consisting of 1) the head of the
village, 2) the secretary of the village, 3) the head of finance, 4) the consultative
board of the village, and 5) the Office of Community and Village Empowerment.
Data analysis was performed by multiple linear regression using IBM SPSS
Statistics 26. The results showed that the variables of organizational commitment
and the competence of the village fund management apparatus had an effect on the
accountability of village fund management. However, the variable of community
participation had no effect on the accountability of village fund management.
Keywords: Organizational Commitment, Competence of Village Fund Management
Apparatus, Community Participation, Accountability of Village Fund Management
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