Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dengan Partisipasi Masyarakat sebagai Variabel Mediasi (Studi Kasus pada Desa Sangatta Utara Kecamatan Sangatta Utara Kabupaten Kutai Timur)

Zulkifli Yahya (STIE Nusantara Sangatta)
Nuuridha Matiin
Rosmiati Pakata (STIE Nusantara Sangatta)
Rizkiawan (STIE Nusantara Sangatta)

Jurnal Ilmiah Raflesia Akuntansi
Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi

This study aims to determine the effect of transparency and accountability on village fund management with community participation as a mediating variable (case study in Sangatta Utara Village, Sangatta Utara District, East Kutai Regency. The number of samples used was 397 respondents selected using Purposive Sampling with the criteria of respondents aged 17 - 55 years and domiciled in Sangatta Utara Village. Data analysis used in this study was quantitative descriptive, using multiple linear regression analysis and Path Analysis. The results of this study are as follows: Z = 1.246 + 0.266 X1 + 0.457 X2 and Y = 0.156 - 0.087 X1 + 0.262 X2 + 0.773 Z. The t-test results indicate that transparency and accountability influence community participation. Transparency, accountability, and community participation influence village fund management. The indirect effect between transparency and accountability does not affect village fund management through community participation. The first coefficient of determination obtained from the independent variables (X1 & X2 against Z) in this study was 82.7 percent, and the second coefficient of determination obtained from the independent variables (X1, X2 & Z against Y) in this study was 70.4 percent.