Pengaruh Akuntabilitas Publik, Transparansi, Kualitas SDM, dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa

Aldi Fedriansyah (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian)
Nofrianty (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian)
Fefti Yulian Mela (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Pasir Pengaraian)

Journal of Exploratory Dynamic Problems
Vol. 3 No. 1 (2026): Vol.3 No.1 2026

This study aims to determine the effect of public accountability, village financial report transparency, human resource quality, and community participation on village financial management in Lubuk Bendahara Village, Rokan IV Koto District, Rokan Hulu Regency. This study employed a quantitative approach with a saturated sampling technique involving 30 key informants consisting of village government officials, village apparatus, community leaders, and community members, analyzed using multiple linear regression with the assistance of SPSS. The results show that, simultaneously, public accountability, village financial report transparency, human resource quality, and community participation have a significant effect on village financial management. Partially, human resource quality and community participation have a significant effect, while public accountability and village financial report transparency do not have a significant effect on village financial management in Lubuk Bendahara Village.