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Pengaruh Akuntabilitas Publik, Transparansi, Kualitas SDM, dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa Aldi Fedriansyah; Nofrianty; Fefti Yulian Mela
Journal of Exploratory Dynamic Problems Vol. 3 No. 1 (2026): Vol.3 No.1 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edp.v3i1.187

Abstract

This study aims to determine the effect of public accountability, village financial report transparency, human resource quality, and community participation on village financial management in Lubuk Bendahara Village, Rokan IV Koto District, Rokan Hulu Regency. This study employed a quantitative approach with a saturated sampling technique involving 30 key informants consisting of village government officials, village apparatus, community leaders, and community members, analyzed using multiple linear regression with the assistance of SPSS. The results show that, simultaneously, public accountability, village financial report transparency, human resource quality, and community participation have a significant effect on village financial management. Partially, human resource quality and community participation have a significant effect, while public accountability and village financial report transparency do not have a significant effect on village financial management in Lubuk Bendahara Village.