ABSTRAK

Syarifuddin, 2021. Pengaruh Akuntabilitas, Transparansi dan Kemampuan

Aparatur Desa terhadap Efektivitas Pengelolaan Dana Desa di Kecamatan Alla
Kabupaten Enrekang (dibimbing oleh Sylvia Sjarlis dan Salim Sultan).

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh

Akuntabilitas, Transparansi dan Kemampuan Aparatur Desa terhadap Efektivitas
Pengelolaan Dana Desa di Kecamatan Alla Kabupaten Enrekang.

Pendekatan penelitian ini menggunakan penelitian survey. Penelitian

dilakukan di beberapa Desa yang ada di Kecamatan Alla Kabupaten Enrekang. Waktu
penelitian dilakukan mulai bulan Mei 2021. Data yang digunakan dalam penelitian
merupakan data primer yang dikumpulkan melalui survei kuesioner secara langsung.
Menggunakan sampel 33 Aparatur Desa yang bekerja di kantor desa pada Lingkup
Kecamatan Alla Kabupaten Enrekang. Penentuan sampel dalam penelitian ini dengan
teknik sampling jenuh.Analisis data menggunakan analisis regresi linear berganda
untuk menguji hipotesis 1, 2, dan3.
Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa
bahwa tiga variabel secara signifikan berpengaruh terhadap pengelolaan dana desa
yaitu Akuntabilitas, Transparansi dan Kemampuan Aparatur Desa.. Variabel
Akuntabilitas, Transparansi dan Kemampuan Aparatur Desa berpengaruh secara
bersama–sama terhadap pengelolaan dana desa. Transparansi adalah variabel yang
paling berpengaruh terhadap pengelolaan dana desa.

Kata kunci : Akuntabilitas, Transparansi, Kemampuan Aparatur Desa,

....Pengelolaan Dana Desa

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 ABSTRACT

Syarifuddin, 2021. The Effect of Accountability, Transparency and Capability

of Village Apparaturs towards Effectivities Village Fund Management in Alla
District, Enrekang Regency (supervised by Sylvia Sjarlis and Salim Sultan).

This study aims to determine and analyze the Accountability, Transparency

and Ability of Village Apparatus on Village Fund Management in Alla District,
Enrekang Regency.
This research approach uses survey research. The research was conducted in
several villages in Alla District, Enrekang Regency. When the research was
conducted from May, 2021. The data used in the study were primary data collected
through direct questionnaire surveys. Using a sample of 33 Village Apparatus
working in the village office in the Alla District Scope of Enrekang Regency. The
sampling technique used in this study was a saturated sampling technique. Data
analysis used multiple linear regression analysis to test hypotheses 1, 2, and 3.
The results of the study using multiple linear regression analysis show that
three variables significantly influence the management of village funds, namely
accountability, transparency and the ability of village officials. The variables of
Accountability, Transparency and Capability of village officials jointly influence the
management of village funds. Transparency is the variable that most influences the
management of village funds.

Keywords: Accountability, Transparency, Village Apparatus Capability,Village Fund

Management

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 DAFTAR ISI

HALAMAN JUDUL...............................................................................................i
LEMBAR PENGESAHAN...................................................................................ii
KATA PENGANTAR...........................................................................................iii
PERNYATAAN ORISINALITAS TESIS...........................................................v
ABSTRAK.............................................................................................................vi
ABSTRACT..........................................................................................................vii
DAFTAR ISI.......................................................................................................viii
DAFTAR TABEL...................................................................................................x
DAFTAR GAMBAR.............................................................................................xi
BAB I PENDAHULUAN
1.1. Latar Belakang ......................................................................................1
1.2. Rumusan Masalah..................................................................................8
1.3. Tujuan Penelitian...................................................................................8
1.4. Manfaat Penelitian ................................................................................9
BAB II KAJIAN PUSTAKA
2.1. Penelitian Terdahulu ..........................................................................10
2.2. Akuntabilitas .....................................................................................12
2.3. Transparansi .......................................................................................22
2.4. Kemampuan Aparatur Desa ...............................................................28
2.5. Pengelolaan Dana Desa ......................................................................32
BAB III KERANGAKA KONSEPTUAL DAN HIPOTESIS PENELITIAN
3.1. Kerangka Konseptul............................................................................45
3.2. Hipotesisi Penelitian ..........................................................................47
3.3. Definisi Operasional Variabel.............................................................48
BAB IV METODE PENELITIAN
4.1. Pendekatan Penelitian .....................................................................51
4.2. Tempat dan Waktu Penelitian............................................................51
4.3. Aparatur Desa / Populasi dan Sampel ...............................................52
4.4. Jenis dan Sumber Data ....................................................................52
4.5. Teknik Pengumpulan Data ...............................................................53
4.6. Instrumen Penelitian ..........................................................................53
4.7. Skala Penelitian Variabel ..................................................................55
4.8. Tekhnis Analisis data ........................................................................56
BAB V HASIL PENELITIAN DAN PEMBAHASAN
5.1 Deskripsi Responden dan Variabel Penelitian.....................................59
5.1.1 Karakteristik Responden............................................................59
5.1.2 Analisis Statistik Pernyataan....................................................64
5.2 Hasil Uji Kualitas Data........................................................................69
5.2.1 Uji Validitas...............................................................................69
5.2.2 Uji Realibilitas...........................................................................74
5.3 Pengujian Asumsi Klasik.....................................................................76
5.4 Analisi Regresi Data Penelitian...........................................................79
5.4.1Uji ParsialIII(T) ...........................................................................80
5.4.2 Uji Simultan(Uji F)..................................................................82
5.4.3 Uji Kesesuian Model ...............................................................82
5.5 Pengujian Hipotesis..............................................................................83
5.6 Pembahasan..........................................................................................85
BAB VI KESIMPULAN DAN SARAN
6.1 Kesimpulan..........................................................................................92
6.2 Saran-Saran..........................................................................................92
DAFTAR PUSTAKA ..........................................................................................94
LAMPIRAN – LAMPIRAN................................................................................97

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 DAFTAR TABEL
Tabel 5.1 : Tingkat Pengembalian Kuesioner .......................................................59
Tabel 5.2 : Karakteristik Responden Berdasarkan Jenis Kelamin.........................60
Tabel 5.3 : Karakteristik Responden Berdasarkan Usia.........................................60
Tabel 5.4 : Karakteristik Responden Berdasarkan Pendidikan..............................61
Tabel 5.5 : Karakteristik Responden Berdasarkan Masa Kerja.............................61
Tabel 5.6 :Hasil Uji Statistik Deskriptif.................................................................62
Tabel 5.7 : Ikhtisar Rentang Skala Variabel..........................................................63
Tabel 5.8 : Pernyataan Responden Mengenai Akuntabilitas..................................64
Tabel 5.9 : Pernyataan Responden Mengenai Transparansi..................................65
Tabel 5.10 : Pernyataan Responden Mengenai Kemampuan Aparatur Desa........66
Tabel 5.11 : Pernyataan Responden Mengenai Pengelolaan Dana Desa...............67
Tabel 5.12 : Hasil Uji Validitas Variabel Akuntabilitas (X1).................................68
Tabel 5.13 : Hasil Uji Validitas Variabel Transparansi (X2).................................68
Tabel 5.14 : Hasil Uji Validitas Variabel Kemampuan Aparatur Desa (X3).........69
Tabel 5.15 : Hasil Uji Validitas Variabel Pengelolaan Dana Desa (Y).................69
Tabel 5.16 : Hasil Uji Reliabilitas..........................................................................70
Tabel 5.17 : Hasil Uji Multikolinearitas................................................................72
Tabel 5.18 : Hasil Uji Koefisien Determinasi (R2)................................................73
Tabel 5.19 : Hasil Uji F – Uji Simultan.................................................................74
Tabel 5.20 : Hasil Uji T Hitung ............................................................................75

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 DAFTAR GAMBAR
Gambar 3.1 : Rerangka Pikir .................................................................................47
Gambar 5.1 : Hasil Uji Normalitas – Normal Probability Plot.............................71
Gambar 5.2 : Hasil Uji Heteroskedastisitas – Scatterplot......................................73

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