Pengaruh Transparansi dan Akuntabilitas Terhadap Efektivitas Tata Kelola Anggaran Pendapatan dan Belanja Desa (APBDES) untuk Mewujudkan Good Governance di Desa Pada Kecamatan Wonoayu, Kabupaten Sidoarjo

Abdhilla, Indhira Ridho (2025) Pengaruh Transparansi dan Akuntabilitas Terhadap Efektivitas Tata Kelola Anggaran Pendapatan dan Belanja Desa (APBDES) untuk Mewujudkan Good Governance di Desa Pada Kecamatan Wonoayu, Kabupaten Sidoarjo. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) merupakan elemen penting dalam mewujudkan pembangunan desa yang berkelanjutan dan meningkatkan kesejahteraan masyarakat. Namun, rendahnya transparansi dan akuntabilitas dalam pengelolaan keuangan desa sering menjadi hambatan dalam penerapan prinsip good governance. Penelitian ini bertujuan untuk mengetahui pengaruh transparansi dan akuntabilitas terhadap efektivitas tata kelola APBDes di desa-desa Kecamatan Wonoayu, Kabupaten Sidoarjo. Penelitian ini menggunakan metode kuantitatif deskriptif. Data dikumpulkan dari 99 responden yang terdiri dari perangkat desa, menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data yang digunakan adalah regresi linier berganda untuk mengetahui hubungan antara variabel. Hasil penelitian menunjukkan bahwa transparansi memiliki pengaruh positif dan signifikan terhadap efektivitas tata kelola APBDes, sedangkan akuntabilitas tidak memiliki pengaruh signifikan. Secara simultan, transparansi dan akuntabilitas berpengaruh signifikan terhadap efektivitas tata kelola APBDes. Kesimpulan penelitian ini menegaskan bahwa peningkatan transparansi dalam pengelolaan anggaran desa sangat penting untuk menciptakan tata kelola keuangan yang sesuai dengan prinsip good governance. Akuntabilitas memerlukan dukungan faktor lain, seperti pengawasan eksternal dan partisipasi masyarakat, agar dapat memberikan kontribusi yang optimal. Kata Kunci: Transparansi, Akuntabilitas, APBDes, Tata Kelola Keuangan, Good Governance

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