Accountability for managing village funds has become a demand for the village government. In Indonesia, Cilawu District, Garut Regency, village heads in Sukamukti and Dangiang Villages were caught in corruption cases and are now undergoing legal proceedings. The problems that arise are related to the competence of village fund managers, village government organizational commitment and community participation. Whereas, based on Law Number 6 of 2014 the central government allocates a budget for village funds with quite fantastic value for a new program or policy. And all budgets provided must be reported accountably. This study aims to determine and analyze the influence of ability of village fund managers, village government organization commitment, and community participation in the accountability of village fund management in Cilawu District, Garut Regency. This type of research is a quantitative survey method. Population and sample are village fund management officers in villages in the Cilawu Subdistrict, Garut Regency, with 42 respondents. Data collection using a questionnaire. Hypothesis testing uses multiple linear regression analysis with SPSS application. The results of the study show that: The study found that the variation in the value of the village fund manager Ability variable, the commitment of village government organizations, Pastisipasi community was able to explain variations in the value of accountability of village fund management [34].
Volume 11 | 07-Special Issue
Pages: 653-659