THE DETERMINANT OF ACCOUNTABILITY AND TRANSPARENCY IN THE MANAGEMENT OF VILLAGE FUNDS MODERATED ON COMMUNITY PARTICIPATION

Abstract This research aims to determine the effect of accountability and transparency on management of village funds moderated by community participation. This research method is a quantitative method, this research was conducted in the Village Government of Kaliwareng, Sidorejo, Cepagan and Masin, Warungasem District, Batang Regency. By using the non-probability sampling method, the samples obtained were 92 respondents. The results showed that accountability had no positive and significant effect on the management of village funds. Meanwhile, transparency has a positive and significant determinant on the management of village funds. And community participation as a moderating variable strengthens accountability and transparency in the management of village funds