Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Pengelolaan Dana Anggaran Pendapatan dan Belanja Desa (APBDes) di Kampung Umagi, Distrik Umagi Kabupaten Tolikara

Deyo Kogoya (Universitas Terbuka)
Yosephina Ohoiwutun (Universitas Cenderawasih)
Muhlis Hafel (Universitas Terbuka)

Alignment: Journal of Administration and Educational Management
Vol. 8 No. 4 (2025): Alignment: Journal of Administration and Educational Management

This study aims to determine the influence of accountability, transparency, and community participation on the management of the village revenue and expenditure budget (APBDes) in Umagi Village, Umagi District, Tolikara Regency. The research method used a quantitative approach with a purposive sampling technique, involving 175 respondents who were heads of families. The data collection instrument used an online questionnaire based on a Likert scale. The results indicate that partially, accountability, transparency, and community participation do not have a positive and significant effect on APBDes management. However, simultaneously, these three variables have a positive and significant effect on APBDes management. The conclusion of this study is that APBDes management can be effectively improved if accountability, transparency, and community participation are implemented simultaneously.   Keywords: Accountability, Transparency, Participation, APBDes, Umagi Village