Pengaruh akuntabilitas dan partisipasi masyarakat terhadap pengelolaan alokasi dana desa dalam pencapaian good governance pada desa di Kecamatan Air Batu

Main Article Content

Plenskey Ivanovik Alexander Siahaan
Tituk Diah Widajantie

Abstract

The research objectives in this study are: to prove the effect of accountability and
community participation on the management of village fund allocations in villages in Air
Batu District. By applying the principles of good governance, it is hoped that it will suppor
the recovery of the village economy, this can be created through labor-intensive programs
direct assistance from village funds, empowerment of MSMEs and agriculture, as well as
developing Village-Owned Enterprises and social safety nets. Furthermore, for the
reformulation of distribution through performance strengthening. Finally, support the
development of priority sectors through tourism villages, digital villages, fisheries and
agriculture sectors, as well as improving health facilities. This type of research is
quantitative research. The source of data in this study is the primary data source by
conducting research and distributing questionnaires. The research sample was taken by
purposive sampling technique with the number of respondents as many as 48 people. The
data analysis method used is multiple regression analysis. The hypothesis tester uses a
statistical test tool, namely Partial Least Square (PLS) using Smart PLS 3.0 software. The
results of the study indicate that accountability affects the management of village fund
allocations, besides that community participation also affects the management of village
fund allocations. So that the principle of good governance is achieved in village
government in Air Batu District.

Article Details

How to Cite
Siahaan, P. I. A., & Widajantie, T. D. . (2022). Pengaruh akuntabilitas dan partisipasi masyarakat terhadap pengelolaan alokasi dana desa dalam pencapaian good governance pada desa di Kecamatan Air Batu . Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(11), 4815–4824. https://doi.org/10.32670/fairvalue.v4i11.1901
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Articles

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