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All Journal Journal of Management and Creative Business
Ananda Djafar
Universitas Negeri Makassar
Decision Sciences, Operations Research & Management

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Persepsi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa pada Kecamatan Anggeraja, Kabupaten Enrekang Ananda Djafar; Sahade Sahade; Warka Syachbrani
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8063

Abstract

The purpose of this study is to analyze public perceptions of accountability in Village Fund management in Anggeraja District, Enrekang Regency, especially in Siambo and Tindalun Villages, and to identify the factors that influence it. The data collection technique used a questionnaire. The data analysis technique used descriptive statistical analysis to interpret the average score based on the accountability indicators used. The results obtained: public perception of accountability in village fund management in Siambo Village and Tindalun Village is in the very good category, with an average value of 4.33 and 4.32. This positive assessment is consistent across the five accountability indicators tested, namely information transparency, financial reporting, community participation in supervision, compliance with regulations, and village government responsiveness to community aspirations. However, there are differences in certain indicators, where Siambo Village is superior in ease of access to APBDes information with an average value of 4.62 compared to an average value of 3.86 in Tindalun Village, while Tindalun Village is superior in openness of budget realization publication and space for community participation. The results of this study indicate that village governments in Anggeraja District have implemented the principles of good governance in managing village funds.
Co-Authors Sahade Warka Syachbrani