Analisis Pengaruh Good Governance, Penerapan Sistem Akuntansi, Partisipasi Penganggaran, dan Pengawasan Internal terhadap Alokasi Dana Desa (Studi Kasus pada Desa Se-Kecamatan Namorambe)

Abstract

Village fund allocation (ADD) is a form of fulfilling the village's right to carry out its autonomy so that it grows and develops following the growth of the village itself. With these village funds, village governments are required to manage village funds effectively. What is meant by effectiveness is the extent to which the target has been achieved by the village government in utilizing village funds. To be able to carry out its role effectively, the village government needs to continue to be developed in accordance with the progress of the village community and the surrounding environment, and regarding the allocation of village funds, there are still irregularities in village financial management, therefore increasingly reflecting the importance of good governance, implementation of accounting systems, participation. budgeting, and internal control. The aim of this research is to determine and analyze the influence of good governance, implementation of accounting systems, budgeting participation, and internal supervision on village fund allocation in Namorambe District. This type of research is causal associative research using a quantitative approach, with multiple linear regression methods, the number of samples in this research is 90 respondents, and uses primary data in the form of questionnaires. As for the results of this research, namely good governance, application of accounting systems, budgeting participation, and internal supervision have a significant partial and simultaneous effect on village fund allocation, this is proven by the test results which conclude that the calculated T value > T table and F calculated > F table, The following gives a variance value of 0.728 or 72.8% in Village Fund Allocation, which means that good governance, implementation of accounting systems, budgeting participation and internal supervision have a strong impact on village fund allocation.