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Salsabila Yayang Lovedy
Institut Teknologi Bisnis Aas Indonesia
Education Other

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Pengaruh Akuntabilitas, Transparansi, dan Kompetensi Aparatur Desa Terhadap Efektivitas Pengelolaan Alokasi Dana Desa Jeblog, Kecamatan Karanganom, Kabupaten Klaten Salsabila Yayang Lovedy; LMS Kristiyanti; Indra Lila Kusuma
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/e7tw4808

Abstract

This study examines the effect of accountability, transparency, and the competence of village officials on the effectiveness of Village Fund Allocation (Alokasi Dana Desa/ADD) management in Jeblog Village, Karanganom Sub-district, Klaten Regency. Good village financial governance is essential to support effective, efficient, and sustainable rural development, yet ADD management in Jeblog Village still faces challenges related to reporting discipline, information disclosure, and the technical capacity of village apparatus. A quantitative approach was employed, with data collected through questionnaires distributed to 57 respondents consisting of 9 village officials and 48 community members familiar with ADD management, determined through saturated (census) sampling. Data were analyzed using multiple linear regression with the assistance of SPSS. The results show that accountability, transparency, and the competence of village officials each have a positive and significant partial effect on the effectiveness of ADD management, while simultaneously the three variables also significantly affect the dependent variable, with an adjusted R² of 0.437. These findings suggest that strengthening accountability, transparency, and the competence of village apparatus is a strategic pathway to improve the effectiveness of Village Fund Allocation management.
Co-Authors Indra Lila Kusuma LMS Kristiyanti