Pengaruh Akuntabilitas dan Pengawasan terhadap Pengelolaan Dana Desa di Kabupaten Alor:  Studi Empiris pada Kecamatan Teluk Mutiara

Neneng M. Komaria; Loggar Bhilawa

doi:10.55606/jumia.v4i3.4424

Authors

Neneng M. Komaria Universitas Negeri Surabaya
Loggar Bhilawa Universitas Negeri Surabaya

DOI:

https://doi.org/10.55606/jumia.v4i3.4424

Keywords:

Accountability, Governance, Supervision, Village Finance, Village Fund Management

Abstract

This study aims to analyze the effect of accountability and supervision on the management of Village Funds in Teluk Mutiara District, Alor Regency. Village Funds are an important fiscal instrument to support rural development and community empowerment, thus requiring accountable and well-supervised governance. This research employs a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 24 village officials directly involved in Village Fund management, including village heads, secretaries, treasurers, and related staff. The sampling technique used was saturated sampling. Data analysis was conducted using multiple linear regression to examine both partial and simultaneous effects of independent variables on the dependent variable. The results indicate that accountability has a positive and significant effect on Village Fund management, while supervision also has a positive effect with varying levels of significance. Simultaneously, accountability and supervision significantly influence the quality of Village Fund management. These findings highlight that improving accountability and effective supervision can enhance transparency, administrative order, and compliance in Village Fund management. This study is expected to contribute to improving village financial governance practices.

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