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All Journal EKONOMIKA45 Jurnal Ekonomi, Akuntansi dan Perpajakan
Meutia Larasati
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Economics, Econometrics & Finance

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Pengaruh Akuntabilitas Alokasi Dana Desa, Transparansi, dan Partisipasi Masyarakat Terhadap Pembangunan Desa di Desa Jati Kesuma Kecamatan Namorambe Kabupaten Deli Serdang Meutia Larasati; Warsani Purnama Sari; Aditya Amanda Pane
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.920

Abstract

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.
Pengaruh Akuntabilitas Alokasi Dana Desa, Transparansi, dan Partisipasi Masyarakat Terhadap Pembangunan Desa di Desa Jati Kesuma Kecamatan Namorambe Kabupaten Deli Serdang Meutia Larasati; Warsani Purnama Sari; Aditya Amanda Pane
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4291

Abstract

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.
Co-Authors Aditya Amanda Pane Warsani Purnama Sari