Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa (Studi Kasus pada Desa di Kecamatan Kepohbaru Kabupaten Bojonegoro)

Factors that Affect the Accountabiliity of Village Fund Management (A Case Stdy in the Village of Kepohbaru District, Bojonegoro Regency)

Penelitian bertujuan untuk menguji secara empiris mengenai pengaruh Kompetensi Aparatur Desa, Pemanfaatan Sistem Keuangan Desa, Partisipasi Masyarakat, dan Sistem Pengendalian Internal Pemerintah Desa terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Kepohbaru, Kabupaten Bojonegoro. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan adalah data primer yang didapatkan dari kuesioner yang telah disebarkan. Teknik purposive sampling digunakan dalam penelitian ini dan didapatkan 102 responden meliputi perangkat desa di Kecamatan Kepobharu, Kabupaten Bojonegoro. Setelah dilakukan pengujian, diperoleh hasil yaitu pengendalian intern pemerintah, kompetensi aparatur desa, dan partisipasi masyarakat berpengaruh signifikan terhadap akuntabilitas pengelolaan dana desa, sedangkan pemanfaatan siskeudes tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa.

The study aims to empirically examine the influence of Village Apparatus Competence, Village Financial System Utilization, Community Participation, and The Village Government Internal Control System on Village Fund Management Accountability in Kepohbaru District, Bojonegoro Regency. This research uses quantitative methods. The data used is primary data obtained from questionnaires that have been distributed. The purposive sampling technique was used in this study and obtained 102 respondents including village officials in Kepobharu District, Bojonegoro Regency. After testing, results were obtained, namely internal government control, the competence of village apparatus, and community participation had a significant effect on the accountability of village fund management, while the use of siskeudes did not affect the accountability of village fund management.