The Influence of Accountability and Transparency on the Management of Village Fund Allocation in West Danau Kerinci District, Kerinci Regency

Selvi Aulia; Iskandar Sam; Rahayu

doi:10.55927/ijems.v3i6.25

Authors

Selvi Aulia Accounting Study Program, Faculty of Economics and Business, Jambi University, Jambi
Iskandar Sam Accounting Study Program, Faculty of Economics and Business, Jambi University, Jambi
Rahayu Accounting Study Program, Faculty of Economics and Business, Jambi University, Jambi

DOI:

https://doi.org/10.55927/ijems.v3i6.25

Keywords:

Accountability, Transparency, Village Fund Allocation Management

Abstract

This study aims to examine the influence of accountability and transparency on the management of Village Fund Allocation (ADD) in 14 villages in Danau Kerinci Barat District, Kerinci Regency. Data were collected from 160 respondents using structured questionnaires and analyzed through descriptive statistics, validity and reliability tests, multiple linear regression, and hypothesis testing using SPSS 27. The results indicate that both accountability and transparency have a positive impact on ADD management. Accountability contributes to greater discipline in budget implementation and compliance with regulations, while transparency strengthens community oversight mechanisms. An Adjusted R² value of 0.279 shows that these two factors explain 27.9% of the variation in ADD management. The findings highlight the importance of applying good governance principles to improve the effectiveness of village financial administration, promote transparent and accountable management of ADD, and enhance community participation in monitoring fund usage. Strengthening accountability and transparency is therefore essential to achieving optimal and sustainable Village Fund Allocation management

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