Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa

Studi Empiris Pada Kantor Desa Se-Kecamatan Tabanan, Kabupaten Tabanan

Abstract

This study aims to determine the effect of village fund management apparatus competence,
village government organizational commitment, and community participation on the
accountabilityiofvillageifund management in Tabanan District, TabananiRegency. Theisample
used in this study were 12 villages in Tabanan District with 96 respondents. The method of
determiningithe sampleiusing purposiveisampling, data were collected using a questionnaire.
Data were analyzed using Multiple Linear Regression Analysis. Based on the results of this
study, it shows that the competence of village fund management officers and the commitment of
village government organizations have no significant effect on the accountability of village fund
management, while community participation has a positive and significant effect on the
accountability of village fund management in Tabanan District, Tabanan Regency.