Accountability, Transparency, and Participation in Village Fund Management

Authors

  • Yudastio Yudastio Universitas Sang Bumi Ruwa Jurai
  • Niar Azriya Universitas Sang Bumi Ruwa Jurai

DOI:

https://doi.org/10.22437/jssh.v6i1.28997

Keywords:

accountability, transparency, particiaption, village funds, management

Abstract

This study aims to examine whether there is a relationship between the principles
of accountability, transparency, and participation with the management of village
funds in Natar District, South Lampung Regency. This study looked at the extent to
which villages apply the principles of Good Governance in managing village funds
in running village government. This is by enacting Law no. 6 of 2014 concerning the
Financial Management of Village Funds. The population in this study was the
villages of Natar District, South Lampung Regency. The analysis method uses
multiple linear regression with SPSS Version 25. Based on the results of hypothesis
testing using the Pearson correlation test using SPSS v25 software, only one
hypothesis is supported, namely the accountability variable. At the same time, the
other two hypotheses, namely, the variables of transparency and participation, are
not supported. The management of village funds in villages in Natar District, South
Lampung Regency is good enough to apply the principles and rules regarding
accountability. However, the principles of transparency and participation in the
management of village funds are still not maximally implemented.

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Published

2023-10-28

Issue

Vol. 6 No. 1 (2022): Volume 6, Nomor 1, Juni 2022

Section

Articles

License

Copyright (c) 2023 Yudastio Yudastio, Niar Azriya

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