Analisis Akuntabilitas, Transparansi, Partisipasi Masyarakat Dan Pengawasan Pengelolaan Keuangan Desa Terhadap Kinerja Pemerintah Desa Di Kabupaten Ngawi (Studi Kasus Kantor Desa Di Kecamatan Ngawi, Kabupaten Ngawi)

Istiqomah, Novya Nurul (2017) Analisis Akuntabilitas, Transparansi, Partisipasi Masyarakat Dan Pengawasan Pengelolaan Keuangan Desa Terhadap Kinerja Pemerintah Desa Di Kabupaten Ngawi (Studi Kasus Kantor Desa Di Kecamatan Ngawi, Kabupaten Ngawi). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk mengetahui faktor – faktor yang mempengaruhi kinerja pemerintah desa melalui pengelolaan keuangan desa pada kantor desa di Kecamatan Ngawi, Kabupaten Ngawi. Penelitian ini dilakukan dengan metode purposive sampling. Data yang digunakan dalam penelitian ini diperoleh dari hasil observasi dan kuesioner kepada aparatur desa yang memiliki wewenang dalam proses pengelolaan keuangan desa di Kantor desa se-Kecamatan Ngawi. Metode analisis data menggunakan analisis linier regresi berganda untuk mengukur pengaruh, akuntabilitas, transparansi, partisipasi masyarakat dan pengawasan pengelolaan keuangan desa terhadap kinerja pemerintah desa. Berdasarkan uji autokolerali, uji multikolinieritas, uji heterokedastisitas dan uji normalitas tidak ditemukan adanya penyimpangan dari asumsi klasik. Hasil pembahasan menunjukkan secara simultan bahwa variabel akuntabilitas, transparansi, partisipasi masyarakat dan pengawasan pengelolaan keuangan desa berpengaruh signikan terhadap kinerja pemerintah desa. Sedangkan secara parsial akuntabilitas, transparansi dan pengawasan pengelolaan keuangan desa berpengaruh positif terhadap kinerja pemerintah desa dan partisipasi masyarakat berpengaruh negatif terhadap kinerja pemerintah desa. Nilai R-Square berarti kinerja pemerintah desa dapat dijelaskan oleh variabel dalam penelitian sebesar 64,1% dan sebesar 35,9% dijelaskan oleh variabel lainnya.

English Abstract

The objective of this study is to identify factors that influence the performance of rural governments through rural financial management in rural administration offices in the district of Ngawi in the regency of Ngawi. The data of this study are obtained from observations and questionnaires distributed to a sample of rural government employees, selected through purposive sampling, who have the authorities in rural financial management processes. This study uses multiple linear regression analysis in measuring the influence of accountability, transparency, public participation, and supervision of rural financial management on the performance of rural governments. The result of autocorrelation, multicollinearity, heteroscedasticity, and normality test indicates that there is no violation on classical assumption. The result of this study shows that, simultaneously, accountability, transparency, public participation, and supervision significantly influence the performance of rural governments. Partially, accountability, transparency, and supervision positively influence the performance of rural governments, but public participation negatively influences the performance. The R-squared value is 0.641, which means that the variables of this study explain 64.1% of the performance. The remaining 35.9 is explained by other variables not included in this study.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2017/846/051805474
Uncontrolled Keywords: Akuntabilitas, Transparansi, Partisipasi Masyarakat, Pengawasan, Kinerja, accountability, transparency, public participation, monitoring, performance
Subjects: 600 Technology (Applied sciences) > 657 Accounting > 657.4 Specific fields of accounting
Divisions: Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi
Depositing User: Nur Cholis
Date Deposited: 20 May 2019 06:55
Last Modified: 20 Oct 2021 04:09
URI: http://repository.ub.ac.id/id/eprint/164179
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