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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Hanny Maulina Yusup
Universitas Muhammadiyah Sukabumi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dengan Partisipasi Masyarakat sebagai Variabel Moderasi: Studi Kasus pada Kecamatan Sukaraja Kabupaten Sukabumi Hanny Maulina Yusup; Iqbal Noor; Acep Suherman
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8069

Abstract

Village fund management is an important aspect in creating a transparent and accountable village governance. The increasing village funds require village governments to manage finances properly and involve the community in monitoring the use of these funds. This study aims to analyze the influence of transparency and accountability on village fund management. In addition, community participation is expected to strengthen the effect between transparency and accountability on village fund management. This study uses a quantitative approach with a sample of 100 respondents using purposive sampling, consisting of village officials from 9 villages in Sukaraja District, Sukabumi Regency. Data analysis was carried out using Structural Equation Modeling-Partial Least Squares (SEM-PLS) through the SmartPLS 4 application. The results of the study show that transparency and accountability have a significant positive effect on village fund management. However, community participation was not able to moderate the influence of transparency or accountability on village fund management. Therefore, this study contributes to the development of public sector accounting research, especially regarding village finances, and serves as input for village governments to continue improving transparency and accountability in managing village funds.
Co-Authors Acep Suherman Iqbal Noor