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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Business and Investment Review
Abdhilla, Indhira Ridho
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGUATAN EFEKTIVITAS TATA KELOLA APBDES UNTUK MEWUJUDKAN GOOD GOVERNANCE DI KECAMATAN WONOAYU, KABUPATEN SIDOARJO Abdhilla, Indhira Ridho
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.738

Abstract

This study investigates the influence of transparency and accountability on the effectiveness of Village Budget (APBDes) governance to achieve good governance principles in Wonoayu District, Sidoarjo Regency. A quantitative descriptive method was utilized in this research, and data were collected via questionnaires distributed to 99 village officials selected through purposive sampling. Multiple linear regression analysis was employed to evaluate the impact of the independent variables (transparency and accountability) on the dependent variable (effectiveness of APBDes governance). The results reveal that transparency significantly influences the effectiveness of APBDes governance by enhancing information openness and public participation. Conversely, accountability does not significantly affect the effectiveness of governance, indicating the need for additional factors such as external oversight and community involvement. These findings underscore the necessity of prioritizing transparency in village budget management while addressing gaps in accountability practices. This research contributes to the existing literature by highlighting the distinct roles of transparency and accountability in village financial governance.
The Influence of Transparency and Accountability on the Effectiveness of Village Revenue and Expenditure Budget Governance (APBDes) to Achieve Good Governance in Villages of Wonoayu District, Sidoarjo Regency. Abdhilla, Indhira Ridho; Narastri , Maulidah
Business and Investment Review Vol. 3 No. 2 (2025)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.163

Abstract

This study aims to determine the effect of transparency and accountability on the effectiveness of APBDes governance in the villages of Wonoayu District, Sidoarjo Regency. This study uses descriptive quantitative methods. This study revealed that transparency has a positive and significant impact on the effectiveness of APBDes governance in the Wonoayu District villages. It highlights that transparency facilitates better budget disclosure and enhances public understanding of financial management processes. Conversely, accountability showed no significant effect on APBDes governance effectiveness, indicating the need for additional support such as external oversight and community participation. Collectively, transparency and accountability simultaneously have a significant influence, emphasizing the critical role of open and collaborative financial management in achieving good governance.conclusion: This study concludes that transparency plays a crucial role in enhancing the effectiveness of APBDes governance. Transparency ensures the disclosure of budget information to the public, fostering trust and participation in village financial management. However, accountability alone does not significantly impact governance effectiveness, suggesting the necessity of additional mechanisms, such as external monitoring and active community involvement, to optimize its influence. Collectively, transparency and accountability positively and significantly contribute to strengthening APBDes governance. These findings underline the importance of fostering transparency and reinforcing accountability to achieve good governance principles at the village level.
Co-Authors Narastri , Maulidah