PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN DANA DESA DI MASA PANDEMI COVID 19

This study aims to determine the effect of Partial and Simultaneous Accountability and Transparency on Village Fund Management During the Covid 19 Pandemic in Villages in the Slahung District, Ponorogo Regency. The population in this study were village officials in Slahung District, Ponorogo Regency, consisting of 110 people. The sampling technique used was a purposive sampling technique, namely village apparatus in Slahung District, Ponorogo Regency with the criteria being village apparatus involved in managing village funds. The village apparatus includes the Village Head, Village Secretary, Head of Finance and 2 Heads of Programs. The data taken to conduct this research is primary data using a questionnaire instrument. Testing data quality analysis used validity test and reliability test. Then to test the hypothesis using partial regression coefficient test (t test), simultaneous significance test, and the coefficient of determination. The data analysis method used is multiple linear regression.
The results of this study indicate that partially (1) there is a significant influence between accountability on village fund management. This shows that the better Accountability is implemented, the higher quality Village Fund Management will be made. This means that in improving the management of village funds, accountability is needed. An accountable government provides accountability for every financial management activity carried out to the public; (2) There is a significant influence between Transparency on Village Fund Management. This shows that the better the Transparency, the more influential the Management of Village Funds will be. This means that with transparency, the public can find out and obtain various information about village fund management; (3) There is a significant influence between Accountability and Transparency on Village Fund Management. Where in a village it is very necessary to have good accountability and transparency so that the management of village funds is of high quality.