Moralitas, Kapabilitas, dan Perilaku Kerja Inovatif Aparatur Desa Terhadap Pengelolaan Dana Desa

Morality, Capability, and Innovative Work Behavior of Village Apparatuses in the Management of Village Funds 

Penelitian bertujuan mengetahui pengaruh moralitas, kapabilitas, dan perilaku kerja inovatif terhadap pengelolaan dana desa. Metode pengumpulan data dilakukan dengan penyebaran kuesioner kepada aparatur desa yang berhubungan langsung dengan keuangan desa. Jumlah sampel dalam penelitian sebanyak 178 orang dan dipilih menggunakan teknik purposive sampling. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda menggunakan aplikasi IBM SPSS 26. Hasil pengujian menunjukkan moralitas, kapabilitas, dan perilaku kerja inovatif aparatur desa berpengaruh positif terhadap pengelolaan dana desa. Moralitas, kapabilitas, dan perilaku kerja inovatif yang dimiliki aparatur desa akan mampu mencegah adanya kecurangan dana desa dan meningkatkan akuntanbilitas pengelolaan dana desa. Penelitian ini diharapkan dapat memberikan kontribusi terlaksananya pengelolaan dana desa yang baik dalam realokasi dan refocusing APBN.

Kata Kunci: Moralitas, Kapabilitas, Kinerja Inovatif, Pengelolaan, Dana Desa.

The research aims to determine the effect of morality, capability, and innovative work behavior on the management of village funds. The data collection method was carried out by distributing questionnaires to village officials who were directly related to village finances. The number of samples in the study were 178 people and were selected using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression analysis using the IBM SPSS 26 application. The test results show that morality, capability, and innovative work behavior of village apparatus have a positive effect on village fund management. The morality, capability, and innovative work behavior of the village apparatus will be able to prevent village fund fraud and increase the accountability of village fund management. This research is expected to contribute to the implementation of good management of village funds in the reallocation and refocusing of the APBN.

Keywords: Morality, Capability, Innovative Performance, Management, Village Fund.