Apakah Akuntabilitas, Transparansi dan Kebijakan Dana Desa Berpengaruh terhadap Kesejahteraan Masyarakat?

Abstract

Abstract

This study aims to provide empirical evidence regarding the influence of accountability, transparency, and village fund policies on community welfare. The research was conducted in 13 villages located in Gondangrejo District, Karanganyar Regency, Indonesia. Data were collected through questionnaires distributed to respondents working within the village government environment. A purposive sampling technique was employed, resulting in a sample of 290 respondents who were involved in the planning and management of village funds across the 13 villages. The study utilized primary data, which were analyzed using the Statistical Package for the Social Sciences (SPSS). Data collection was carried out through questionnaires, while data analysis employed multiple regression analysis. The validity and reliability of the data were assessed through validity and reliability tests to ensure the accuracy and consistency of the research instruments. The empirical findings indicate that accountability has no significant effect on community welfare. In contrast, transparency and village fund policies have a positive and significant effect on community welfare. These results suggest that improving transparency and implementing effective village fund policies can contribute to enhancing community welfare, whereas accountability alone does not directly influence welfare outcomes.