Pengaruh Akuntabilitas Pengelolaan Keuangan Desa, Trans-paransi, dan Kebijakan Desa Terhadap Kesejahteraan Masyarakat

Kurnia Muharram
Sultan Sultan
Rifqa Ayu Dasila

Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

This study examines the effects of accountability in village financial management, transparency, and village policy on community welfare. Using a quantitative approach and multiple linear regression analysis of 53 respondents in Ponrang Sub-district, Luwu Regency, the results show that accountability has a negative effect, while transparency and village policy have a significant positive effect on community welfare. Village policy is identified as the most dominant variable. These findings reinforce public sector governance theory, highlighting the important role of transparency and policy quality in improving community welfare. This study emphasizes the importance of balancing control and flexibility in village financial management.