Pengaruh Transparansi, Akuntabilitas, Pembangunan Desa, Dan Kepentingan Politik Terhadap Pengelolaan Alokasi Dana Desa (Studi pada Desa di Kabupaten Ponorogo Jawa Timur)
A Study on Villages in Ponorogo Regency of East Java
DOI:
https://doi.org/10.23887/jiah.v14i2.76283Kata Kunci:
Transparansi, Akuntanbilitas, Pengembangan Desa, Anggaran Dana Desa, PolitikAbstrak
Penelitian ini mengevaluasi pengaruh transparansi, akuntabilitas, pembangunan desa, dan kepentingan politik terhadap pengelolaan Alokasi Dana Desa (ADD) oleh pemerintah desa, mengatasi kekhawatiran masyarakat terhadap penggunaan dana. Dengan menggunakan pendekatan kuantitatif dengan regresi linier berganda, data 100 warga desa di empat desa di Kabupaten Ponorogo, Jawa Timur, dianalisis. Hasil penelitian menunjukkan bahwa transparansi, akuntabilitas, dan pembangunan desa berdampak positif terhadap pengelolaan ADD, sementara kepentingan politik berdampak negatif, sehingga menyoroti potensi tantangan yang terkait dengan pengaruh politik terhadap pengelolaan dana. Namun penelitian ini mempunyai keterbatasan, seperti ukuran sampel yang kecil dan fokus pada kabupaten tertentu, sehingga membatasi kemampuan generalisasi. Rekomendasinya mencakup melakukan penelitian di masa depan dengan sampel yang lebih besar dan beragam untuk mendapatkan wawasan yang lebih luas. Implikasi praktisnya menyarankan penerapan kebijakan dan praktik untuk meningkatkan transparansi, akuntabilitas, dan pembangunan desa untuk pemanfaatan dana yang efektif. Selain itu, kesadaran akan dampak negatif kepentingan politik menggarisbawahi perlunya tindakan untuk memitigasi keterlibatan politik yang tidak semestinya dalam pengelolaan dana.
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