Pengaruh Good Governance, Kompetensi Aparat Desa, dan Pengawasan terhadap Efektivitas Pengelolaan Dana Desa : (Studi Empiris Desa se Kecamatan Wanasari Kabupaten Brebes)

Riri Rengganih
Anisa Sains Kharisma
Hilda Kumala Wulandari
Dumadi, Dumadi

Gemilang: Jurnal Manajemen dan Akuntansi
Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi

This study aims to examine the influence of good governance, village official competence, and oversight mechanisms on the effectiveness of Village Fund management in Wanasari District, Brebes Regency. A quantitative approach was used, involving a questionnaire survey of 90 respondents from 20 villages. Data were analyzed using multiple linear regression. The results show that all three independent variables have both partial and simultaneous positive and significant effects on Village Fund management effectiveness. These findings suggest that improving governance practices, enhancing human resource capacity, and strengthening transparent and accountable oversight systems are crucial to optimizing the management and impact of Village Funds in rural development.