Pengaruh Akuntabilitas dan Transparansi terhadap Efektivitas Pengelolaan Dana Desa: Kepuasan Masyarakat Desa Waetuo
DOI:
https://doi.org/10.35870/jemsi.v12i2.6197Keywords:
Accountability, Transparency, Village Fund ManagementAbstract
This study aims to examine the effect of accountability and transparency in village fund management on the level of public trust in Waetuo Village, Malangke Barat District, North Luwu Regency. Public trust is one of the most important indicators of the success of village governance, particularly in the management of village finances derived from village funds. Therefore, the application of accountability and transparency. This research uses a quantitative approach with a survey method. The sampling technique applied is proportional random sampling, involving 87 respondents from the Waetuo Village community. Research data were collected through closed-ended questionnaires developed based on indicators of accountability, transparency, and public trust. The collected data were analyzed using multiple linear regression analysis. The results of the analysis show that both partially and simultaneously, accountability and transparency have a positive and significant effect on the level of public trust. This finding indicates that the better the implementation of accountability and transparency in village fund management, the higher the level of public trust in the village government. The coefficient of determination of 36.7% indicates that accountability and transparency variables are able to explain variations in public trust, while the remaining percentage is influenced by other factors outside the research model. These findings confirm that accountability and transparency are essential factors that must be continuously improved to build and maintain public trust in village governan.
Downloads
References
Arifin, M., Runtu, T., & Datu, C. V. (2023). Transparency and accountability of the village government in managing village fund allocations in Arumamang Village, West Kasiruta District, South Halmahera Regency. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 6(2), 1281–1296.
Betan, N. A. U., & Nugroho, P. I. (2021). Akuntabilitas dan transparansi pengelolaan dana desa. Jurnal Penelitian Dan Pengembangan Sains Dan Humaniora, 5(1), 133–139. https://doi.org/10.23887/jppsh.v5i1.33246.
Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory? Australian Journal of Management, 16(June), 49–66.
Fadjar Trisakti, A., Dewi Berliana, A. D., Bukhori, A., & Fitr, A. (2022). Transparansi dan kepentingan umum. Jurnal Dialektika: Jurnal Ilmu Sosial, 19(1), 29–38. https://doi.org/10.54783/dialektika.v19i1.61.
Fahri, Z., Sumarlin, & Jannah, R. (2022). Analisis pengelolaan dana desa dalam mewujudkan good governance pada Desa Rijang Panua, Kecamatan Kulo, Kabupaten Sidrap. ISAFIR: Islamic Accounting and Finance Review, 3(1), 116–132.
Farida, A., Arifuddin, M. H., Rahimi, N., & Kamarni, N. (2022). Pengaruh pembangunan desa terhadap penanggulangan kemiskinan di Indonesia. Jurnal Samudra Ekonomi Dan Bisnis, 13(2), 191–205. https://doi.org/10.33059/jseb.v13i2.5253.
Gibran Khalil, & Syahril, J., & Muh, A. (2021). Akuntabilitas pengelolaan dana desa dalam upaya meningkatkan kesejahteraan masyarakat desa di Kecamatan Jangka. Jurnal Studi Pemerintahan Dan Akuntabilitas, 1(1), 69–82. https://doi.org/10.35912/jastaka.v1i1.291.
Hartati, D. A., Monica, A., Ambo, C., Ihsan, F., Zelila, Z., Nursin, E., Pemerintahan Desa, & Article History. (2024). Penguatan kapasitas administrasi pemerintahan desa. Jurnal Pengabdian Masyarakat, 7(2), 85–97.
Ilham Perdana Putra, & Darmi, T. (2022). Analisis kepuasan masyarakat pada pengelolaan dana desa. Journal of Public Policy and Administration, 3(2), 2588–2593.
Jimbaranto, G. P., Sumada, I. M., & Wirata, G. (2024). Pengaruh kualitas pelayanan, kepuasan, dan kepercayaan terhadap loyalitas nasabah LPD Desa Adat Padang Luwih Kecamatan Kuta Utara Kabupaten Badung. Jurnal Ilmiah Global Education, 5(2), 825–833. https://doi.org/10.55681/jige.v5i2.2671.
Kartius, N. A., & Angelina, N. (2024). Good governance: Transparansi layanan publik di kantor kecamatan Pasir Penyu Kabupaten Indragiri Hulu. Journal of Public Administration, 1(1), 14–25
Karundeng, R., Walandouw, S. K., & Lintong, D. N. (2025). Analisis akuntabilitas, partisipatif, dan transparansi pengelolaan dana desa berdasarkan Permendagri Nomor 20 Tahun 2018. Jurnal RAPI, 2023, 64–77. https://doi.org/10.58784/rapi.275.
Leonard, R. C. (1965). Foundations of behavioral research; educational and psychological inquiry. Nursing Research. https://doi.org/10.1097/00006199-196501420-00011.
Oktavianus, P., & Rahman, F. A. (2020). Teori stewardship: Tinjauan konsep dan implikasinya organisasi sektor publik. Jurnal Bisnis Dan Akuntansi.
Rizaldi, M. I., Darmayanti, N., & Manaf, A. (2024). Analisis transparansi dan akuntabilitas pengelolaan keuangan desa berdasarkan Permendagri Nomor 20 Tahun 2018. Journal of Economics, Accounting, Auditing, Finance, and Tax, 1(1).
Septiana, A., & Zulkifli. (2024). Jurnal riset akuntansi dan bisnis. Jurnal Riset Akuntansi Dan Bisnis, 18(2), 140–152
Sudibya, K. P. (2020). Perimbangan keuangan pemerintah pusat-daerah dalam pelaksanaan otonomi daerah di Provinsi Bali. Jurnal Analisis Hukum (JAH), 3(2), 142–155
Swasanti, I., Septian, E., & Aprilia, M. (2024). Good governance dalam pengelolaan keuangan desa di Desa Kapas Kecamatan Kapas Kabupaten Bojonegoro. Jurnal Pendidikan Tambusai, 8, 44441–4452
Udzmah, S. L., Amalia, F. A., & Wicaksono, A. P. N. (2024). Analisis penerapan akuntabilitas, transparansi dan partisipasi pengelolaan alokasi dana desa dalam pencapaian good governance. Jae (Jurnal Akuntansi Dan Ekonomi), 9(1), 31–42. https://doi.org/10.29407/jae.v9i1.21823.
Umam, M. S., & Setiyowati, A. D. (2023). Pengaruh akuntabilitas, transparansi, komitmen aparatur, kepatuhan pada regulasi terhadap kinerja aparatur daerah Kabupaten Bantul. InFestasi, 19(1), 91–102. https://doi.org/10.21107/infestasi.v19i1.19551.
Utara, J. D. I. H. (2024). Peraturan Bupati Luwu Utara tentang perubahan atas Peraturan Bupati Luwu Utara Nomor 1 Tahun 2024 tentang penetapan pagu alokasi dana bagian pemerintah desa se-Kabupaten Luwu Utara tahun anggaran 2024. Peraturan Bupati Luwu Utara. 94–96
Yati, K., & Hanifa, L. (2021). Analisis penerapan sistem akuntansi keuangan daerah Kota Baubau tahun 2018-2019. Entries, 3(32), 213–227.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Andini Dwi Cahyani, Nur Hikmah R, Nurul Azani Misbah, Muh. Ikram S, Nur Fadilah
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
