Pengaruh Pemahaman dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Pada Desa se-Kecamatan Mungkid)

Abstract

This study aims to empirically examine the influence of village apparatus and role of village apparatus on accountability of village fund management. The sample of this research is village apparatus whose village get village fund in wiliyah of Mungkid sub-district, Magelang regency. The method of sampling using purposive sampling with criteria is the village apparatus consisting of the village head, village secretary, head of financial affairs, head of general affairs, governmental cation, and the head of the hamlet with a minimum 1 year working period and minimum education level of SMA / High School equivalent. The number of samples according to the criteria can then be processed in this study is 84 respondents. Hypothesis test is done by using multiple regression analysis, F test and t test. The results showed that the role of village apparatus had a positive effect on the accountability of village fund management, while the understanding of the village apparatus did not affect the accountability of the village fund management.