Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menguji secara simultan dan parsial pengaruh penerapan Sistem Keuangan Desa (Siskeudes), kompetensi aparatur desa, dan transparansi terhadap akuntabilitas pengelolaan dana desa di Kecamatan Karang Baru kabupaten Aceh Tamiang. Penelitian ini merupakan metode penelitian kuantitatif dengan menggunakan sumber data primer melalui kuesioner dan dianalisis menggunakan model regresi linear berganda melalui SPSS versi 25. Populasi penelitian yaitu seluruh desa di Kecamatan Karang Baru Kabupaten Aceh Tamiang dengan menggunakan teknik sampling jenuh sebanyak 31 desa. Responden penelitian terdiri atas kepala desa, sekretaris desa dan kaur keuangan dari masing-masing desa sehingga diperoleh sebanyak 93 responden. Hasil penelitian menunjukkan bahwa variabel penerapan Sistem Keuangan Desa (Siskeudes), kompetensi aparatur desa, dan transparansi secara simultan berpengaruh terhadap akuntabilitas pengelolaan dana desa di Kecamatan Karang Baru Kabupaten Aceh Tamiang. Kemudian secara parsial masing-masing variabel berpengaruh positif terhadap akuntabilitas pengelolaan dana desa di Kecamatan Karang Baru Kabupaten Aceh Tamiang. Akan tetapi, variabel kompetensi aparatur desa memiliki pengaruh lebih dominan terhadap akuntabilitas pengelolaan dana desa. Oleh karena itu, sebaiknya pemerintah pusat memberikan pelatihan terhadap pengelolaan dana desa agar kompetensi aparatur desa meningkat serta akuntabilitas pengelolaan dana desa semakin meningkat.
Kata Kunci: Sistem Keuangan Desa (Siskeudes), Kompetensi Aparatur Desa, Transparansi, Akuntabilitas Pengelolaan Dana Desa.

This study aims to examine simultaneously and partially the effect of the application of the Village Financial System (Siskeudes), the competence of village officials, and transparency on the accountability of village fund management in Karang Baru District, Aceh Tamiang Regency. This research is a quantitative research method using primary data sources through questionnaires and analyzed using multiple linear regression models through SPSS version 25. The research population is all villages in Karang Baru District, Aceh Tamiang Regency using a saturated sampling technique of 31 villages. The research respondents consisted of the village head, village secretary and finance chief from each village so that 93 respondents were obtained. The results showed that the variables of the application of the Village Financial System (Siskeudes), the competence of village officials, and transparency simultaneously influenced the accountability of village fund management in Karang Baru District, Aceh Tamiang Regency. Then partially each variable has a positive effect on the accountability of village fund management in Karang Baru District, Aceh Tamiang Regency. However, the variable of village apparatus competence has a more dominant influence on the accountability of village fund management. Therefore, the central government should provide training on village fund management so that the competence of village officials increases and the accountability of village fund management increases. Keywords: Village Financial System (Siskeudes), Village Apparatus Competency, Ttransparency, Accountability of Village Fund Management.