The Influence of Transparency and Accountability in Village Fund Management in Ngablak District, Magelang Regency
DOI:
https://doi.org/10.62951/ijbmir.v2i2.148Keywords:
Accountability, Transparency, Village Fund ManagementAbstract
This study aims to examine the effect of transparency and accountability on village fund management in Ngablak District, Magelang Regency. The research employed an associative quantitative approach using primary data collected through questionnaires. The study involved seven villages as the population, with a total of 86 respondents selected as the sample. Data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results indicate that both transparency and accountability have a positive and significant effect on village fund management. These findings suggest that improving the openness of information and the responsibility of village apparatus can enhance the effectiveness and efficiency of fund allocation and utilization. However, this study is limited by the use of a survey method, which relies solely on the perceptions and responses of the participants. Therefore, future research is recommended to incorporate interviews or direct observation to provide a more comprehensive understanding of the dynamics involved in village fund management.
References
Avellyni, A. and Making, L., "The Influence of Accountability, Transparency, and Supervision on the Management of Village Funds," 2011.
Azizah, W., "Accountability and Transparency of Village Fund Management (Study of the Indonesian College of Economics Surabaya)," 2018.
Edi Yanto and Aqfir, "The Effect of Transparency, Participation, and Accountability on the Performance of Village Fund Allocation Management and Village Funds," Economy Deposit Journal, vol. 2, no. 2, 2021.
Eko Susanto, "The case of Kades Tirto Magelang stole asphalt money of Rp 786 million," Sep. 27, 2024. [Online]. Available: https://www.detik.com/jateng/hukum-dan-kriminal/d-7561143/update-terkini-kasus-kades-tirto-magelang-tilep-duit-aspal-rp-786-juta
Fahisa, M. and Afriyenti, M., "The Influence of Accountability, Transparency and Community Participation on Village Fund Management: An Empirical Study on Nagari in Tanah Datar Regency," Journal of Accounting Exploration, vol. 5, no. 2, pp. 745–757, 2023. [Online]. Available: https://doi.org/10.24036/jea.v5i2.694
Faizzatus Solihah, "The Influence of Transparency, Accountability and Village Apparatus on Village Financial Management (Empirical Study on Villages in Suralaga District, East Lomnok Regency)," 2022.
Honey Munawaroh, "The Effect of Transparency and Accountability on Village Fund Management in Villages in Maro Sebo Ulu District, Batanghari Regency," 2023.
Karjuni Dt. Maani, "Transparency and Accountability in Public Service," 2009.
Masruhin, A. and Kaukab, M. E., "The Influence of Apparatus Competence, Organizational Commitment, Community Participation, and Clarity of Budget Targets on Village Fund Management (Empirical Study on Village Apparatus in Mojotengah District, Wonosobo Regency)," Journal of Economics, Business and Engineering, vol. 1, no. 1, 2019. [Online]. Available: www.beritasatu.com
Muhammad Luthfi Iznillah, "Analysis of Transparency and Accountability of Village Financial Management in Bengkalis District," 2018.
Nada Salsabila Ramadhani and Anik Yuliati, "The Influence of Accountability, Transparency, and Community Participation on the Management of Village Fund Allocation," Proaksi Journal, vol. 8, no. 2, pp. 561–571, 2021.
Ni Wayan Novi Budiasni, "Transparency and Accountability Based on The Concept of 'Pada Gelahang' Enhancing Village Financial Management," International Journal of Social Science and Business, vol. 4, no. 3, pp. 489–496, 2020. [Online]. Available: https://ejournal.undiksha.ac.id/index.php/IJSSB/index
Permendagri No. 20 of 2018, Permendagri No. 20 of 2018 concerning Village Financial Management, n.d. [Online]. Available: www.peraturan.go.id
Sugiyono, Quantitative, Qualitative and R&D Research Methods, 2024.
Sumiati Rahmawati, "The Effect of Accountability and Transparency on Management and Villages," 2024.
Vini Agustiana, "The Effect of Accountability and Accountability on the Financial Management of Village Fund Allocation in Gunungbatu Village," 2020.
Zulfa Wafirotin, K. and Septiviastuti, U., "The Effect Of Transparency, Community Participation, And Accountability On Management Of Village Fund In Ponorogo Regency," Ekulibrium, vol. 14, pp. 31–44, 2019.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 International Journal Business, Management and Innovation Review
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
