PENGARUH KOMPETENSI APARATUR PENGELOLAAN DANA DESA DAN SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Survei Pada Kantor Desa Se-Kecamatan Masama)

This research seeks to examine how the competence of village fund management personnel
and the application of the Village Financial System influence the accountability of village
fund administration. The central issue addressed is the persistent shortcomings in
accountability mechanisms within village-level governance concerning fund management.
Employing a quantitative methodology, the study utilizes a survey design, with data gathered
via questionnaires administered to 70 village officials actively engaged in managing village
funds. Multiple linear regression analysis was used to process the collected data. Findings
indicate that both the competence of village fund managers and the implementation of the
Village Financial System exert positive and statistically significant individual effects on
accountability in village fund management. Moreover, when considered together, these two
factors jointly demonstrate a significant combined impact on enhancing accountability. The
study concludes that strengthening officials’ competencies and effectively leveraging the
Village Financial System are crucial steps toward achieving greater accountability in the
management of village funds.
Keywords: officials’ competence, village financial system, accountability, village funds