Overview

Original Research

THE DETERMINANT OF ACCOUNTABILITY AND TRANSPARENCY IN THE MANAGEMENT OF VILLAGE FUNDS MODERATED ON COMMUNITY PARTICIPATION

AGUS ARWANI 1, and EMILDA RIZQI SEPTIARINI 2.

Vol 17, No 07 ( 2022 )   |  DOI: 10.5281/zenodo.6844863   |   Author Affiliation: Islamic Business and Economic of Faculty, IAIN Pekalongan, Pahlawan St, Rowolaku Kajen Pekalongan, Indonesia 1,2.   |   Licensing: CC4.0   |   Pg no: 82-90   |   To cite: AGUS ARWANI, and EMILDA RIZQI SEPTIARINI. (2022). THE DETERMINANT OF ACCOUNTABILITY AND TRANSPARENCY IN THE MANAGEMENT OF VILLAGE FUNDS MODERATED ON COMMUNITY PARTICIPATION. 17(07), 82–90. https://doi.org/10.5281/zenodo.6844863   |   Published on: 08-07-2022

Abstract

This research aims to determine the effect of accountability and transparency on management of village funds moderated by community participation. This research method is a quantitative method, this research was conducted in the Village Government of Kaliwareng, Sidorejo, Cepagan and Masin, Warungasem District, Batang Regency. By using the non-probability sampling method, the samples obtained were 92 respondents. The results showed that accountability had no positive and significant effect on the management of village funds. Meanwhile, transparency has a positive and significant determinant on the management of village funds. And community participation as a moderating variable strengthens accountability and transparency in the management of village funds.

Keywords

Accountability, Transparency, Village Fund, Community Participation