PURNAMASARI, RATIH and ISMAYA, AGUS and ZULFIKAR, Rudi and Ramdhani, Dadan (2022) Accountability and Village Fund Allocation: The Mediating Role of Transparency and The Performance of Village Government. Italienisch, 12 (1). pp. 908-917. ISSN 0171-4996

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Abstract

The purpose of this study was to determine the effect of accountability in the allocation of village funds and mediated by transparency and performance of village government. This research was conducted in all villages in Serang Regency. The number of villages used in this study were 326 villages and the number of samples in this study was 309 people, the respondents selected were village officials involved in managing village funds. Data collection was done by using a questionnaire. The analytical technique used is SEM analysis. Based on the results of the study, it shows that there is a direct relationship between accountability and allocation of village funds, and can be mediated by transparency and performance of village government. Keywords: Accountability; Transparency; Performance of Village Government; Village Fund Allocation.

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