PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH PADA ALOKASI DANA DESA KECAMATAN JETIS KABUPATEN PONOROGO

Village financial management is a crucial aspect in realizing transparent, accountable, and responsible village governance. Increasing Village Fund Allocations (ADD) from the central government demands effective management free from irregularities. Therefore, the implementation of the Government Internal Control System (SPIP) is crucial to ensure village financial management complies with regulations. Accountability and transparency play key roles in this regard. This research was conducted in Jetis District, Ponorogo Regency, to determine the impact of accountability and transparency on SPIP management within ADD and to analyze the extent to which both can improve SPIP management effectiveness to support better village financial governance.
The research method used was a quantitative approach with a purposive sampling technique. The sample size was 56 respondents from a total population of 140 village government officials in Jetis District. Data were collected through direct questionnaire distribution. Data analysis used multiple linear regression to examine the effect of the independent variables (accountability and transparency) on the dependent variable (SPIP management).
The results of this study partially indicate that the first hypothesis states that the accountability variable influences SPIP management in Village Fund Allocation (ADD). The second hypothesis states that the transparency variable influences SPIP management. The third hypothesis indicates that both variables simultaneously influence SPIP management in Village Fund Allocation (ADD), with a coefficient of determination of 53.0%. The remaining influence is attributed to factors outside the research model.
Keywords: Accountability, Transparency, Government Internal Control System, Village Fund Allocation, Jetis District