PENGARUH AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA (ADD) TERHADAP PARTISIPASI MASYARAKAT DESA

Abstract

Abstract: To avoid abuse in implementing the Village Fund Allocation Policy (ADD), it is necessary to have accountability and transparency in the village administration's management of Village Fund Allocation, and to involve the village community as a whole so that it can guarantee ADD management well in implementing government activities and empowerment society. This type of research uses a quantitative descriptive approach, the main data source is primary data with a data collection tool that is a questionnaire or questionnaire that refers to the Likert Scale, the sample technique used is purposive sample, data analysis using multiple regression analysis. The results of the study were that the management of Village Fund Allocation had an effect on community participation of 0.549, and the transparency of the management of Village Fund Allocation had an effect on community participation of 0.443, while the influence of accountability and transparency in the management of Village Fund Allocation in community participation in Tulungrejo Village was 89.8%. The conclusion of the study shows that accountability and transparency have a positive and significant effect on community participation in the management of Village Alocation Funds (ADD) in Tulungrejo Village. Keywords: Accountability, Transparency, Community Participation ABSTRAK: Untuk menghindari terjadinya penyalahgunaan dalam mengimplementasikan kebijakan Alokasi Dana Desa (ADD), maka diperlukan adanya akuntabilitas dan sikap transparansi pemerintahan desa dalam pengelolaan Alokasi Dana Desa, serta melibatkan masyarakat desa secara keseluruhan agar dapat menjamin pengelolaan ADD dengan baik dalam pelaksanaan kegiatan pemerintahan dan pemberdayaan masyarakat. Jenis penelitian menggunakan pendekatan deskriptif kuantitatif, sumber data utama adalah data primer dengan alat pengambilan data yaitu kuesioner atau angket yang mengacu pada Skala Likert, teknik sampel yang digunakan adalah sampel purposive, analisis data menggunakan analisis regresi ganda. Hasil penelitian yaitu akuntabilitas pengelolaan Alokasi Dana Desa berpengaruh terhadap partisipasi masyarakat sebesar 0,549, dan transparansi pengelolaan Alokasi Dana Desa berpengaruh terhadap partisipasi masyarakat sebesar 0,443, sementara pengaruh antara akuntabilitas dan transparansi pengelolaan Alokasi Dana Desa terhadap partisipasi masyarakat di Desa Tulungrejo sebesar 89,8%. Kesimpulan penelitian menunjukkan bahwa akuntabilitas dan transparansi berpengaruh positif dan signifikan terhadap partisipasi masyarakat dalam pengelolaan Alokasi Dana Desa (ADD) di Desa Tulungrejo. Kata Kunci: Akuntabilitas, Transparansi, Partisipasi Masyarakat

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