INCREASING TRANSPARENCY AND ACCOUNTABILITY IN VILLAGE FUND MANAGEMENT FOR EMPOWERMENT OF THE ESA COMMUNITY OF CIPAMBUAN, BABAKAN MADANG DISTRICT

Abstract

Village Funds are funds sourced from the APBN (State Expenditure and Expenditure Budget) intended for villages which are transferred through the district/city Regional Revenue and Expenditure Budget (APBD) and used to finance government administration, development implementation, community development and community empowerment. This research was conducted in Cipambuan Village, Babakan Madang District. By using a descriptive verification method with quantitative research techniques. The data used in this study are primary data and secondary data. From the results of the t-test partially, the t-count Transparency (Xâ‚) is 2.557 with a significant (0.012 <0.05) and the t-table value is 1.660, so t-count > t-table (2,557 > 1.660). Thus it can be concluded that Transparency affects Community Empowerment. The effect of Accountability (Xâ‚‚), and the t-count value of Accountability is 2.526 with a significant (0.013 <0.05) and the t-table value is 1.660, so t-count > t-table (2,526 > 1.660). It can be concluded that Accountability affects Community Empowerment. The results of the simultaneous F test of the independent variables have a sig < 0.05, which is 0.000, thus the F-count value is 11.749 > F-table 3.09. So it can be concluded that the independent variables in this study, namely Transparency (Xâ‚) and Accountability (Xâ‚‚) simultaneously affect Community Empowerment (Y).