Electronic Theses and Dissertation

Abstrak dana desa ditransfer oleh pemerintah pusat untuk dapat memberikan manfaat bagi kesejahteraan masyarakat pedesaan. pengelolaan dana desa harus dilakukan sesuai dengan permendagri nomor 20 tahun 2018 tentang pengelolaan keuangan desa. penelitian ini bertujuan untuk menguji pengaruh transparansi, akuntabilitas, partisipatif serta tertib dan disiplin terhadap pengelolaan dana desa. penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuesioner yang dibagikan ke 47 desa di kota banda aceh. jumlah responden dalam penelitian ini sebanyak 188 orang yang terdiri dari kepala desa, sekretaris desa, kaur keuangan dan kaur perencanaan. teknik pengambilan sampel menggunakan metode simple random sampling. hasil penelitian menunjukkan (1) transparansi, akuntabilitas, partisipatif, tertib dan disiplin secara simultan berpengaruh terhadap pengelolaan dana desa di kota banda aceh, (2) transparansi berpengaruh positif terhadap pengelolaan dana desa di kota banda aceh, (3) akuntabilitas berpengaruh positif terhadap pengelolaan dana desa di kota banda aceh, (4) partisipatif berpengaruh positif terhadap pengelolaan dana desa di kota banda aceh, dan (5) tertib dan disiplin berpengaruh positif terhadap pengelolaan dana desa di kota banda aceh. kata kunci: transparansi, akuntabilitas, partisipatif, tertib dan disiplin

ABSTRACT Village funds are transferred by the central government to be able to provide benefits for the welfare of rural communities. Village fund management must be carried out in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management. This study aims to examine the effect of Transparency, Accountability, Participatory as well as Orderly and Discipline on Village Fund Management. This research is a quantitative research using questionnaires distributed to 47 villages in Banda Aceh City. The number of respondents in this study was 188 people consisting of village head, village secretary, finance and planning head. The sampling technique uses the Simple Random Sampling method. The results showed (1) Transparency, Accountability, Participatory and Orderly and Discipline simultaneously affect village fund management in Banda Aceh City, (2) Transparency has a positive effect on village fund management in Banda Aceh City, (3) Accountability has a positive effect on village fund management in Banda Aceh City, (4) Participatory has a positive effect on village fund management in Banda Aceh City, and (5) Discipline and Discipline have a positive effect on village fund management in Banda Aceh City. Keywords: Transparency, Accountability, Participatory, Orderly and Disciplined