Jurnal Ilmiah Akuntansi
Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)

Pengaruh Akuntabilitas, Transparansi, dan Kompetensi Aparatur Desa Terhadap Efektivitas Pengelolaan Alokasi Dana Desa Jeblog, Kecamatan Karanganom, Kabupaten Klaten

Salsabila Yayang Lovedy (Institut Teknologi Bisnis Aas Indonesia)
LMS Kristiyanti (Institut Teknologi Bisnis AAS Indonesia)
Indra Lila Kusuma (Institut Teknologi Bisnis AAS Indonesia)



Article Info

Publish Date
31 Aug 2026

Abstract

This study examines the effect of accountability, transparency, and the competence of village officials on the effectiveness of Village Fund Allocation (Alokasi Dana Desa/ADD) management in Jeblog Village, Karanganom Sub-district, Klaten Regency. Good village financial governance is essential to support effective, efficient, and sustainable rural development, yet ADD management in Jeblog Village still faces challenges related to reporting discipline, information disclosure, and the technical capacity of village apparatus. A quantitative approach was employed, with data collected through questionnaires distributed to 57 respondents consisting of 9 village officials and 48 community members familiar with ADD management, determined through saturated (census) sampling. Data were analyzed using multiple linear regression with the assistance of SPSS. The results show that accountability, transparency, and the competence of village officials each have a positive and significant partial effect on the effectiveness of ADD management, while simultaneously the three variables also significantly affect the dependent variable, with an adjusted R² of 0.437. These findings suggest that strengthening accountability, transparency, and the competence of village apparatus is a strategic pathway to improve the effectiveness of Village Fund Allocation management.

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Journal Info

Abbrev

jilak

Publisher

Subject

Education Other

Description

Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, ...