DETERMINAN AKUNTABILITAS DALAM PENGELOLAAN DANA DESA
Abstract
AbstrakAkuntabilitas dalam pengelolaan dana desa merupakan pertanggungjawaban pemerintah desa kepada masyarakat terkait pengelolaan dana desa. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh penyajian laporan keuangan, aksesibilitas laporan keuangan, kualitas pengawasan BPD, Sistem Pengendalian Intern Pemerintah (SPIP), kapasitas aparatur desa, Sistem Keuangan Desa (Siskeudes), dan partisipasi masyarakat terhadap akuntabilitas dalam pengelolaan dana desa. Penelitian menggunakan metode penelitian kuantitatif dengan menguji hipotesis. Penelitian ini dilakukan di 19 desa se-Kecamatan Kebonagung, Kabupaten Pacitan. Responden dalam penelitian ini sebanyak 57 orang yang ditentukan menggunakan metode purposive sampling. Pengumpulan data menggunakan kuesioner dan pengujian hipotesis menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan, aksesibilitas laporan keuangan, kualitas pengawasan BPD, Kapasitas aparatur desa, Sistem Keuangan Desa (Siskeudes) dan partisipasi masyarakat tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa sedangkan Sistem Pengendalian Intern Pemerintah (SPIP) berpengaruh terhadap akuntabilitas pengelolaan dana desa.
Abstract
Accountability in the management of village funds is the responsibility of the village government to the community related to the management of village funds. This study aims to obtain empirical evidence on effect of the presentation of financial statements, accessibility of financial statements, quality of supervision of BPD, Government Internal Control System, capacity of village apparatus, Village Financial System, and community participation in accountability in village fund management. The research uses quantitative research methods by testing hypotheses. This research was conducted in 19 villages in Kebonagung Sub-district, Pacitan Regency. The respondents in this study as many as 57 people were determined using purposive sampling method. Data collection uses questionnaires and hypothesis testing using multiple linear regression analysis with SPSS applications. The results showed that the presentation of financial statements, accessibility of financial statements, quality of supervision of BPD, Capacity of village apparatus, Village Financial System (Siskeudes) and community participation had no effect on the accountability of village fund management while the Government Internal Control System influenced the accountability of village fund management.
