PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI DALAM PENGELOLAAN DANA GAMPONG TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN BELANJA GAMPONG (APBG) GAMPONG UJUNG KAMPUNG
PENGARUH PARTISIPASI MASYARAKAT DAN TRANSPARANSI DALAM PENGELOLAAN DANA GAMPONG TERHADAP PENYUSUNAN ANGGARAN PENDAPATAN BELANJA GAMPONG (APBG) GAMPONG UJUNG KAMPUNG
DOI:
https://doi.org/10.56196/jta.v15i01.444Keywords:
Community Participation, Transparency,, Management,, APBG PreparationAbstract
This research aims to analyze the impact of community participation and transparency in village fund management on the process of preparing the Village Revenue and Expenditure Budget (APBG) in Ujung Kampung Village, Samadua District, South Aceh Regency. This research uses a quantitative approach with a survey method, where questionnaires were distributed to 74 respondents who were selected using the Slovin formula with a margin of error of 10%. The data analysis technique used in this research is multiple linear regression to determine the relationship between the independent variables, namely community participation and transparency, and the dependent variable, namely the preparation of the APBG. The research results show that community participation has a positive and significant influence on the preparation of the APBG. Communities who play an active role in deliberation and supervision of village fund management tend to contribute to the success of village budget management. Apart from that, management and village transparency play an important role in improving the quality of APBG preparation. Openness of information regarding the use of village funds can strengthen community trust in the village government and prevent budget irregularities. The implications of this research show that to increase the effectiveness of APBG management, village governments need to strengthen community participation mechanisms through more inclusive deliberations and ensure transparency in the management of village funds by utilizing information technology. Thus, more transparent and participatory APBG management can increase accountability, increase community trust, and encourage more sustainable village development.
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