Pengaruh Penggunaan Dana Desa, Akuntabilitas dan Transparansi Pengelolaan Keuangan terhadap Kesejahteraan Masyarakat dikecamatan Medan Belawan

Abstract

The success of managing Village Funds depends on various factors, including the readiness of the Village Government Apparatus as the spearhead of implementation in the field, optimizing increased implementation of Government Accounting Standards at the Village level, so that an accountability system for managing Village Funds is needed that can truly fulfill the principles of transparency and financial accountability. area. The purpose of this study was to determine the effect of financial management transparency on the welfare of the people in Medan Belawan District. The type of research used in this research is a quantitative approach. The population in this study were all the people of Medan Belawan District, totaling 111,429 people. Determination of the sample using the Cohen table where the sample value is obtained from a 90% confidence level with an alpha of 0.1 and a population of 111,429 people, so that a sample value of 272 is obtained. Data analysis used multiple linear regression T-test and F-test. The results showed that partially (T-test) the use of village funds, accountability and transparency had a positive and significant effect on people's welfare in the Medan Belawan sub district Sig <0.05. Simultaneously (Test F) the variable use of village funds, accountability and transparency of financial management has a positive and significant effect on people's welfare in Medan Belawan district Sig <0.05.