Konstruksi Transparansi, Akuntabilitas, dan Partisipasi Anggaran dalam Mendorong Pengelolaan Keuangan Desa yang Baik
DOI:
https://doi.org/10.59086/jak.v3i3.644Keywords:
Transparansi, Akuntabilitas, Partisipasi Anggaran, Pengelolaan Keuangan Desa, Good GovernanceAbstract
Penelitian ini bertujuan untuk menganalisis pengaruh transparansi, akuntabilitas, dan partisipasi anggaran terhadap pengelolaan keuangan desa di Kecamatan Dolok Masihul, Kabupaten Serdang Bedagai. Pendekatan yang digunakan adalah asosiatif kuantitatif dengan teknik sampel jenuh, di mana seluruh perangkat desa dari 27 desa dijadikan sebagai responden. Pengumpulan data dilakukan melalui kuesioner tertutup yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan aplikasi SmartPLS 3.0, yang memungkinkan evaluasi model pengukuran (outer model) dan model struktural (inner model) secara simultan. Hasil penelitian menunjukkan bahwa transparansi dan akuntabilitas berpengaruh positif dan signifikan terhadap pengelolaan keuangan desa. Nilai t-statistik dan p-value masing-masing variabel menunjukkan bahwa hipotesis penelitian diterima. Indikator yang tidak memenuhi kriteria validitas telah dieliminasi untuk meningkatkan kekuatan konstruk. Secara teoritis, hasil ini menguatkan konsep good governance dan agency theory, di mana keterbukaan informasi dan pertanggungjawaban publik menjadi elemen penting dalam mendorong tata kelola keuangan desa yang efisien, akuntabel, dan partisipatif. Penelitian ini diharapkan dapat memberikan kontribusi akademik sekaligus menjadi rujukan praktis bagi pemerintah desa dalam memperkuat sistem pengelolaan keuangan berbasis prinsip transparansi dan akuntabilitas.
This study aims to analyze the influence of transparency, accountability, and budget participation on village financial management in Dolok Masihul Sub-district, Serdang Bedagai Regency. An associative quantitative approach was employed, using a saturated sampling technique where all village officials from 27 villages were selected as respondents. Data were collected through a closed-ended questionnaire that had been tested for validity and reliability. Data analysis was conducted using SmartPLS 3.0, allowing for simultaneous evaluation of the measurement model (outer model) and structural model (inner model). The results indicate that both transparency and accountability have a positive and significant effect on village financial management. The t-statistics and p-values support the acceptance of the research hypotheses. Indicators that did not meet the validity criteria were eliminated to improve construct strength. The findings theoretically reinforce the concepts of good governance and agency theory, which highlight the importance of information disclosure and public accountability in enhancing the efficiency, credibility, and transparency of public financial management. This study is expected to contribute to academic discourse and serve as a practical reference for village governments in strengthening financial management systems based on the principles of transparency, accountability, and community participation.
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