PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KEMAMPUAN APARATUR DESA TERHADAP EFEKTIFITAS PENGELOLAAN DANA DESA DI KECAMATAN ALLA KABUPATEN ENREKANG

Abstract

Syarifuddin. 2021. The Effect of Accountability, Transparency and Ability of Village Apparatus on Effectiveness of Village Fund Management in Alla Subdistrict, Enrekang Regency, supervised by Sylvia Sjarlis and Salim Sultan. This study aims to determine and analyze the Effect of Accountability, Transparency and Ability of Village Apparatus on the Effectiveness of Village Fund Management in Alla Subdistrict, Enrekang Regency. This research approach uses survey research conducted in several villages in Alla District, Enrekang Regency in May 2021. The data used in this study is primary data collected through a direct questionnaire survey and using a sample of 33 Village Apparatus who worked in the village office in Scope of Alla District, Enrekang Regency. Determination of the sample in this study with saturated sampling technique. Data analysis used multiple linear regression analysis to test hypotheses 1, 2, and 3. The results of the study using multiple linear regression analysis showed that three variables significantly influenced the management of village funds, namely Accountability, Transparency and Ability of the Village Apparatus. The variables of Accountability, Transparency and Ability of the Village Apparatus simultaneously affect the management of village funds. Transparency is the most influential variable on the management of village funds.