Pengaruh Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan Dan Pertanggungjawaban Terhadap Partisipasi, Transparansi Dan Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Kakuluk Mesak Kabupaten Belu

BRIA, Wenseslaus Yesus Da Costa (2020) Pengaruh Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan Dan Pertanggungjawaban Terhadap Partisipasi, Transparansi Dan Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Kakuluk Mesak Kabupaten Belu. Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

Villages in the Kakuluk Mesak Sub-District in Belu District have been managing village funds since 2015 but the management has not been fully good. This study aims to determine the effect of planning, implementation, administration, reporting and liability on participation, transparency and accountabilityin village fund management in Kakuluk Mesak Sub-District, Belu District. The data used in this study are quantitative data obtained from primary data in the form of questionnaires by respondents as many as 90 people in 6 villages in Kakuluk Mesak Sub-District. Analysis of the data in this study uses analysis of Structural Equation Model (SEM) based on variance, namely Partial Least Square (PLS) using the SmartPLS Version 3.0 program. The results of the descriptive statistical analysis show the variables of planning, implementation, administration, reporting and liability, participation, transparency and accountabilityare in the good category. The results of hypothesis testing show that planning has a positive and significant effect on accountability while transparency and participation have a positive but not significant effect. Implementation has a positive and significant effect on transparency while on accountability and participation has a positive but not significant effect. Administration has a positive and not significant effect on transparency, while accountability and participation have a positive but not significant effect. Reporting and liability have a positive and significant effect on accountability, transparency and participation. Based on the results of this study, it was suggested to villages in Kakuluk Mesak SubDistrict to increase accountability of village financial management by conducting continuous training to all village financial management apparatuses on the usingof the village financial system/ SISKEUDES application and implementing the application in the implementation of village financial management is also expected to open access to information to the community about village fund management and realize participatory planning where the village community is given an understanding to be actively involved in the village development process from planning up to liability.

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