ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE PRINCIPLES, UNDERSTANDING OF VILLAGE APPARATUS, AND IMPLEMENTATION OF VILLAGE FUND ALLOCATION ON VILLAGE FUND ACCOUNTABILITY IN PELUMUTAN VILLAGE, KEMANGKON DISTRICT, PURBALINGGA REGENCY
Keywords:
Accountability, Village Fund Allocation, Good Corporate Governance, Understanding of Village ApparatusAbstract
This study aims to analyze the impact of the principles of (GCG), understanding of village officials, and the implementation of village fund allocation on the accountability of village funds in Pelumutan Village, Kemangkon District, Prbalingga Regency. This research method is quantitative causal-comparative, or ex post facto; data collection is carried out by questionnaires, interviews, and documentation from 39 individual village officials with purposive sampling techniques. The data analysis method used is multiple linear regression using SPSS version 25. This study is important because there has been no previous research on the principles of (GCG) in the village. Interviews with the village secretary, Mr. Pujito, revealed a lack of understanding of GCG and the effectiveness of the use of village funds in addition to the educational gap in village officials. The results of this study indicate that justice does not have a significant effect on the accountability of village funds, while transparency, responsibility, independence, understanding of village officials, and allocation of village funds have a significant effect. Simultaneous tests also show a significant effect on accountability. This study emphasizes the importance of implementing GCG principles, increasing understanding of village officials, and proper allocation of funds to improve accountability for village fund management.
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