ANALISIS AKUNTABILITAS, TRANSPARANSI, DAN EFEKTIVITAS PROGRAM BANTUAN LANGSUNG TUNAI DANA DESA (BLT-DD) PADA MASA COVID19 TERHADAP PENCAPAIAN GOOD GOVERNANCE (Studi Empiris di Desa Bendosari, Kec Sawit, Kab Boyolali)

Putri Nur Azizah (ITB AAS Indonesia)
Sri Laksmi Pardanawati (ITB AAS Indonesia)
LMS Kristiyanti (ITB AAS Indonesia)

Jurnal Akuntansi dan Pajak
Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023

The purpose of this study was to determine the effect of: 1) accountability, 2) transparency, and 3) effectivity of village direct cash assistance on achievement of good governance. The sampling technique in this study used a purposive sampling and get 50 samples. In this study the researcher used primary data with the descriptive analysis method, validity test, reliability test, classical assumption tests, multiple linear regression analysis, f test, t test, and the determination coefficient test with the help of the SPSS version 21. The result show that accountability of village direct cash assistance has a significant effect on the achievement of good governance, tranparency of village direct cash assistance has a significant effect on the achievement of good governance, effectivity of village direct cash assistance has a significant effect on the achievement of good governance. Keywords : accountability, transparency, effectivity, village direct cash assistance, good governance.