PENGARUH PENYAJIAN LAPORAN KEUANGAN, AKUNTABILITAS DAN TRANSPARANSI TERHADAP PENGELOLAAN ALOKASI DANA DESA (Studi Kasus pada Desa Karang Papak Kecamatan Cisolok dan Desa Cikakak Kecamatan Cikakak di Kabupaten Sukabumi)

Muhammad Fattah Saogi (1530611016) University of Muhammadiyah Sukabumi. Effect of Financial Statement Presentation, Accountability and Transparancy on Village Fund Allocation Management. Case Study in Karang Papak Village, Cisolok District and Cikakak Village, Cikakak District, Sukabumi District. (Supervisor Evi Martaseli, S.E., M.Ak and Dr. Darmo Suwiryo, SE., MM. This research aims to determine the effect of the presentation of financial statements, accountability and transparancy on the allocation of village funds received by the village government from ABPDesa according to Law Number 6 of 2014 at least 10% of the balance funds. Therefore, in all forms of village government organizing activities that must be reported, both the central government and the regional government in presenting their financial reporting must be in accordance with Law Number 20 of 2018. This is how the village government must be accountable especially in the management of village fund allocation. Accountability is a form of village government accountability for all forms of activities that have been planned and carried out that relate to resources for the benefit of development and the welfare of the village community. In addition, in the management of village village budget allocations the government must be transparent. Transparancy is a form of government openness and ease of information that can be accessed by the public against budgetary sources of village fund allocation. The sample in this study were village government organizers in Karang Papak Village, Cisolok District and Cikakak Village, Cikakak Subdistrict, Sukabumi District with a sample of 42 people. The data collection tool is a questionnaire using a Likert scale. Partial testing results show that the presentation of financial statements influences the management of village fund allocations, as well as accountability influences the management of village fund allocation and transparency influences the management of village fund allocation. Simultaneous testing results show that the presentation of financial statements, accountability and transparancy together influence the management of village fund allocation. The results of this study also show that the village government has several problems and obstacles including the use of the budget for village funds allocation which is not yet on target in accordance with the needs of the community and human resources in the management is one of the obstacles to village development