ANALISIS PENGARUH PERAN, KINERJA, TRANSPARANSI, DAN KEPATUHAN PERANGKAT DESA TERHADAP PENGELOLAAN DANA DESA PADA DESA DI KECAMATAN TAPIAN NAULI, KABUPATEN TAPANULI TENGAH

Authors

  • Calista Calista Universitas Methodist Indonesia
  • Septony Benyamin Siahaan Universitas Methodist Indonesia
  • Farida Sagala Universitas Methodist Indonesia
  • Arthur Simanjuntak Universitas Methodist Indonesia

DOI:

https://doi.org/10.46880/jsika.Vol8No2.pp112-121

Keywords:

Role of Village Apparatus, Performance of Village Apparatus, Transparency, Compliance with Village Apparatus, Village Fund Management

Abstract

The purpose of this study is to evaluate how village officials' duties, output, compliance, and transparency affect how village funds are managed in Tapian Nauli District, Central Tapanuli Regency. The study uses primary data and a quantitative methodology. All village officials in Tapian Nauli District make up the study population, and 73 respondents made up the census sample. To analyze data, descriptive statistical methods are used. Using the SPSS 25 program, the researchers tested the validity and reliability of the data through hypothesis testing, multiple linear regression testing, classical assumption testing, and validity and reliability testing. The results show that Village Fund Management is positively and significantly impacted by each of the following factors: Role, Performance, Transparency, and Compliance of Village Officials. When taken as a whole, these elements also significantly and favorably impact Village Fund Management. The roles, performance, transparency, and compliance of village officials are among the independent variables that account for 63.4% of the variation in village fund management, according to the coefficient of determination. Other factors not included in the research model are responsible for the remaining 36.6% of the variation.

Published

2024-10-31

Issue

Section

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist