Abstract: Accountability is the responsibility of the village government related to the management of village funds to the public in a transparent, honest, orderly and disciplined manner. The purpose of giving village funds is in line with constitution No. 6 of 2014, namely improving the welfare of the Society. This study aims to determine the effect of budget goal clarity, village apparatus competence, leadership of village headman, society participation and reporting system on village fund management accountability. The study was conducted in 20 villages located in Seririt Sub-District. The respondents of this study refer to the minister of home affairs regulation No. 20 of 2018, namely the village headman, village secretary, and the finance committee. Total respondents in this study were 60 people. Determination of the sample using the census method and data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The partial test results show that the budget goal clarity, village apparatus competence, leadership of the village headman, Society participation and reporting system each have a positive influence on the accountability of village fund management in Seririt Sub-District.
Keywords: Accountability, budget goal clarity, village apparatus competence, leadership of village headman, society participation, dan reporting system.
Title: The Affecting Factors Accountability of Village Funds Management in Seririt Sub-District
Author: I Komang Kumara Wijaya, Ketut Alit Suardana
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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