PENGARUH TRANSPARANSI,AKUNTABILITAS,DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN ALOKASI DANA DESA PADA DESA PLAK NANEH KECAMATAN SIULAK KABUPATEN KERINCI

Abstract

With the development of accounting, the development in public sector accounting is so rapid today. Such rapid developments include policies in government and regional autonomy contained in local governments and making financial statements in government better. Of course, this is sometimes misused by some governments with certain factors that causeimproper financial management. This research aims to find out the influence of transparency, accountability and community participation on the management of village fund allocation.This research method uses quantitative researchmethods questionnairesandisobtainedthroughprimarydata.Thesamplewastakenby23 respondents with purposive sampling techniques. The statistical tests used in this study are validity, reliability tests, classical assumption tests, and hypothesis tests consisting of multiple linear regressions, t tests and coefficients of determination using SPSS .The results of this study showed that the variables of transparency (X1), accountability (X2), and community participation (X3) had a positive and significant effect on the management of village fund allocation.This research is expected to be useful for the village government to improve the financial management of the village for the better.