PENGARUH TRANSPARANSI, KEJELASAN SASARAN ANGGARAN, PARTISIPASI PENGANGGARAN, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA SE-KECAMATAN JENANGAN KABUPATEN PONOROGO

This study aims to determine the partial and simultaneous influence of transparency, budget target clarity, budgeting participation, and human resource competencies on the management of village income and expenditure budgets in villages in the Jenangan district of Ponorogo. This research is included in the type of research with a quantitative approach using primary data derived from the distribution of questionnaires intended for the Village Apparatus in the Jenangan District. Determination of the sample in this study using purposive sampling technique. So that a sample of 85 respondents was obtained consisting of 17 village heads, 17 village secretaries, 17 village treasurers, and 34 BPD people. The data that has been collected is analyzed using multiple linear regression analysis with the help of the SPSS version 25 program.
The results showed that transparency affects the management of the Village Budget, the clarity of budget targets affects the management of the Village Budget, budgeting participation affects the management of the Village Budget, and the competence of Human Resources affects the management of the Village Budget.