Kepemimpinan Kepala Desa dan Pengawasan Masyarakat dalam Mewujudkan Akuntabilitas Pengelolaan Dana Desa

Abstract

Purpose: The leadership of the village head is a major part of managing village funds, but there are still many cases of misuse of village funds by village government officials, especially the village head, besides that the lack of oversight from the community has led to rampant cases of corruption in village funds within the village administration. The patriarchal culture places men as the main power holders who are still dominant in Indonesia. Not many women are currently leaders. This study aims to determine the influence of the village head's leadership and community supervision on the accountability of managing village funds with masculinity as a moderating variable. Methodology/Approach: This research is a quantitative research with primary data sources in the form of questionnaires distributed to the people of Batangsaren Village, Tulungagung Regency. Data analysis technique using multiple linear regression through the SPSS program. Findings: Based on the research results, researchers can conclude that the village head's leadership and community oversight have an effect on the accountability of managing village funds. Practical and Theoretical contribution/Originality: Masculinity does not moderate the influence of village head leadership on village fund management accountability and masculinity moderates the influence of community oversight on village fund management accountability.