Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Dana Desa Di Kecamatan Percut Sei Tuan Kabupaten Deli Serdang

Authors

  • Dhea Ananda Syahputri Universitas Islam Negeri Sumatera Utara
  • Yenni Samri Juliati Nst Universitas Islam Negeri Sumatera Utara
  • Nurwani Nurwani Universitas Islam Negeri Sumatera Utara

Keywords:

Akuntabilitas, Transparansi, Pengelolaan Dana Desa

Abstract

This study aims to determine the effect of accountability and transparency on the management of village funds in Laut Dendang, Percut Sei Tuan District, Deli Serdang Regency Partially Simultaneously. This study uses a quantitative method with a causality associative research approach. The population in this study were all employees who worked at the Village Office in Laut Dendang, Percut Sei Tuan District, Deli Serdang Regency. By using the technique of sampling saturated sampling. Data collection techniques using interviews and questionnaires. While the data analysis technique used is descriptive statistical analysis, validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression analysis, and hypothesis testing. The results of the normality test, heteroscedasticity test, and multicollinearity test did not find variables that deviate from the classical assumption test rules. The results of the t test show that the accountability variable has a significant effect on the management of village funds in Laut Dendang, Percut Sei Tuan District, deli Serdang Regency. on the transparency variable has a significant effect on the management of village funds in Laut Dendang, Percut Sei Tuan District, Deli Serdang Regency. The results of the f test show that the variables of accountability and transparency have a positive and significant effect on Village Fund Management in Laut Dendang, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang serentak.

Author Biographies

Dhea Ananda Syahputri, Universitas Islam Negeri Sumatera Utara

Akuntansi Syariah

Yenni Samri Juliati Nst, Universitas Islam Negeri Sumatera Utara

Akuntansi Syariah

Nurwani Nurwani, Universitas Islam Negeri Sumatera Utara

Akuntansi Syariah 

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Published

2023-07-01

Issue

KITABAH │ VOL. 7 │ NO. 1 │ 2023

Section

Articles

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