DETERMINANTS OF VILLAGE FUND MANAGEMENT ACCOUNTABILITY Empirical Study in the Villages of Dolog Huluan, Raya Huluan and Parjalangan

Abstract

This study aims to determine the determinants of village fund management accountability in the villages of Dolog Huluan, Raya Huluan, and Parjalangan. This type of research is causal research with a qualitative approach. The research was conducted in the villages of Dolog Huluan, Raya Huluan and Parjalangan in Simalungun. The population and sample for this study were 37 people. This study uses primary data collected using a questionnaire. The data analysis method used in this study was multiple regression analysis method which was performed using SPSS 25 software. The results of this study found that apparatus competence, organizational commitment, transparency and internal control system had a significant positive effect on village fund management accountability. Meanwhile, community participation did not affect the accountability of managing village funds in the villages of Dolog Huluan, Raya Huluan and Parjalangan. In other results, it can be seen that simultaneously all independent variables have a significant effect on the accountability of managing village funds in the villages of Dolog Huluan, Raya Huluan and Parjalangan.