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All Journal Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Muhammad Badrun Zaman
Universitas Muhadi Setiabudi Brebes
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kompetensi Aparatur dan Akuntabilitas terhadap Kepercayaan Masyarakat dalam Pengelolaan Dana Desa Nur Amelia; Amelia Sholeha; Muhammad Badrun Zaman; Nasiruddin Nasiruddin
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 5 No. 3 (2026): Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v5i3.8080

Abstract

This study aims to analyze the effect of apparatus competence and accountability on public trust in village fund management, with a case study in Losari Kidul Village, Losari District, Brebes Regency. This study is motivated by the prevalence of village fund misuse cases in Indonesia, which have reduced public trust in village governments, making apparatus competence and accountability important factors to examine. This study employs a quantitative method with a survey approach. The research sample consisted of 98 respondents from the community of Losari Kidul Village, determined using random sampling technique based on the Slovin formula. Data were collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of SPSS 27. The results show that apparatus competence has a positive and significant partial effect on public trust in village fund management. Accountability also has a positive and significant partial effect on public trust in village fund management. Simultaneously, apparatus competence and accountability have a significant effect on public trust in village fund management, with a coefficient of determination (R²) of 0.835 or 83.5%, while the remaining 16.5% is influenced by other variables outside this study.
Co-Authors Amelia Sholeha Nasiruddin, Nasiruddin Nur Amelia