Published July 8, 2022 | Version v1
Journal article Open

THE DETERMINANT OF ACCOUNTABILITY AND TRANSPARENCY IN THE MANAGEMENT OF VILLAGE FUNDS MODERATED ON COMMUNITY PARTICIPATION

  • 1. Islamic Business and Economic of Faculty, IAIN Pekalongan, Pahlawan St, Rowolaku Kajen Pekalongan, Indonesia.

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Abstract

This research aims to determine the effect of accountability and transparency on management of village funds moderated by community participation. This research method is a quantitative method, this research was conducted in the Village Government of Kaliwareng, Sidorejo, Cepagan and Masin, Warungasem District, Batang Regency. By using the non-probability sampling method, the samples obtained were 92 respondents. The results showed that accountability had no positive and significant effect on the management of village funds. Meanwhile, transparency has a positive and significant determinant on the management of village funds. And community participation as a moderating variable strengthens accountability and transparency in the management of village funds.

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