Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo

Abstract

Abstract. The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in Gorontalo Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, and public participation to accountability of village fund management in Gorontalo Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in Gorontalo Regency with 120 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination is 0.751. This shows that the influence of independent variables namely: the competence of the village fund management officer, the commitment of the village government organization, and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 75.10%. While the rest of 24. 90% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords: Competence of village fund management officers, Commitment of village government organization, Community participation, accountability of village fund management.Abstrak. Akuntabilitas pengelolaan dana desa sudah menjadi sebuah tuntutan bagi pemerintah desa. Adanya tuntutan ini sebagai akibat implementasi Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Pengelolaan dana desa di Kabupaten Gorontalo masih jauh dari harapan. Masalah yang timbul terkait akuntabilitas pengelolaan dana desa berkaitan dengan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo. Jenis penelitian ini adalah penelitian kuantitatif metode survey. Populasi dan sampel adalah aparat pengelola dana desa di Kabupaten Gorontalo sejumlah 120 responden. Pengumpulan data menggunakan kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa: (1). Kompetensi aparat pengelola dana desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (2). Komitmen organisasi pemerintah desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (3). Partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa. Nilai koefisien determinasi adalah 0,751. Hal ini menunjukkan bahwa besarnya pengaruh variabel independen, yaitu kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap variabel dependen yaitu akuntabilitas pengelolaan dana desa yang diterangkan oleh model persamaan dalam penelitian ini adalah sebesar 75,10%. Sedangkan sisanya sebesar 24,90% dijelaskan oleh faktor-faktor lain yang tidak dimasukkan dalam model ini. Implikasi temuan penelitian ini adalah untuk mendorong pengelolaan dana desa yang akuntabel melalui peningkatan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat.Kata kunci: Kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, partisipasi masyarakat, akuntabilitas pengelolaan dana desa.

What Determines Village Autonomy in Indonesia? A Case of Villages in Sleman Regency

“…Arumsari et al, (2017) demonstrated that the Village Head who has competence in public communication which takes into account the culture of the community will directly influence the development innovation in the village. Similarly, Munti & Fahlevi (2017) and Mada et al, (2017), and Triyono et al, (2019) found that the competence of the village fund management apparatus has a positive and significant effect on the accountability of village fund management. Therefore it is hypothesized that: H3: Competence of Village Apparatus has a positive influence on village fund management H4: Competence of Village Apparatus has a positive influence on village fund management A sound village fund management potentially has an impact on the attainment of the village autonomy.…”

“…Studies conducted by Mada et al, (2017) and found that community participation had a positive effect on village fund management. In addition, according to Slamet (2003), one of the concepts of participation is the active role of the community in the process of village development from planning, implementation, to evaluation.…”

“…In addition to community participation, the competence of village officials/ apparatus is also an important element in village financial management. Mada et al, (2017) believed that village fund management apparatuses who have the competence to manage village fund management properly. This is confirmed by Munti & Fahlevi (2017), Astini et al, (2019) and Triyono et al, (2019).…”

Model Pengelolan Dana Desa Berbasis SID untuk Mendorong Akuntabilitas

“…Akuntabilitas adalah salah satu prinsip untuk mewujudkan cita-cita tata kelola pemerintahan yang baik (Kurniawan, 2014 (Mada, 2017). Berdasarkan beberapa temuan dan pengamatan atas kasus yang ada, saran yang dapat perlu sampaikan berupa penyempurnaan aplikasi mitra desa sendiri, seperti model aplikasi yang masih satu arah, sehingga dalam penyusunan perencanaan masyarakat belum bisa menyampaikan masukannya secara online, mengingat tidak semua masyarakat akan ada saat desa akan melakukan musyawarah.…”

The Influence Of Participation In Budget Preparation And Uncertainty Of Environment Towards Managerial Performance Of Village Government Through Organizational Commitment As Moderating Variable (Empirical Study in Bantul Regency)

“…This fantastic amount of village funds has been budgeted by the government for Rp127.75 trillion divided into 3 years (2015, 2016, and 2017). Every year, the budgeting for village funds is always increased according to the management carried out by the village government (Mada et al, 2017).…”