THE EFFECT OF TRANSPARENCY, PARTICIPATION, EVALUATION, AND RESPONSIVENESS ON ACCOUNTABILITY IN VILLAGE FUND MANAGEMENT IN BELU REGENCY

Abstract

The Indonesian government provides Village Funds annually to overcome poverty, but villages have difficulty establishing accountability. This research aims to determine the factors that influence the accountability of village financial reports. This research measures the influence of the independent variables transparency, community participation, evaluation, and responsiveness on accountability in village fund management. This research uses quantitative methods. The type of data collected is primary data from questionnaires filled out by respondents. Respondents were village treasurers in Belu Regency who filled out questionnaires on a Likert scale. Data analysis uses the SmartPLS application, to predict the relationship between variables and explain the relationship between latent variables. Based on testing four independent variables, only participation, evaluation, and responsibility variables have a significant positive effect on the accountability of village financial reports. Meanwhile, the transparency variable has a negative effect on the accountability of village financial reports. The accountability of village financial reports only meets the legality criteria as fulfilling the administrative requirements for obtaining the next stage of village funds.