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PENGARUH AKUNTABILITAS, TRANSPARANSI, SISTEM AKUTANSI KEUANGAN DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Empiris pada Kecamatan Kedung Jepara)

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PENGARUH AKUNTABILITAS, TRANSPARANSI, SISTEM AKUTANSI KEUANGAN DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Empiris pada Kecamatan Kedung Jepara)

LUTHFI, AHMAD WAHIB (2025) PENGARUH AKUNTABILITAS, TRANSPARANSI, SISTEM AKUTANSI KEUANGAN DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA DESA (Studi Empiris pada Kecamatan Kedung Jepara). Undergraduate thesis, Universitas Islam Sultan Agung Semarang.

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Abstract

This study aims to analyze the influence of accountability, transparency, financial accounting systems, and community participation on village fund management in Kedung District, Jepara Regency. A quantitative approach was used with a survey method by distributing questionnaires to village officials involved in managing village funds. The sample was selected using purposive sampling. The data were analyzed using multiple linear regression. The results show that accountability, transparency, financial accounting systems, and community participation simultaneously have a significant effect on village fund management. Partially, accountability and financial accounting systems have a positive and significant influence, while transparency and community participation have a positive but not significant effect. These findings highlight the importance of improving village financial governance through transparent and accountable systems, as well as encouraging active community involvement.

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