PENGARUH KETERLIBATAN PERANGKAT DESA DAN SISTEM AKUNTANSI KEUANGAN DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN PUHPELEM KABUPATEN WONOGIRI

ABSTRACT Accountability plays an important role in financial management because every activity that uses a budget must be properly accounted for. Accountability is really needed as a form of village government responsibility to the community. The community is not only given information regarding the existence of the village budget, but must also be given an accountability report regarding the realization of the budget. This research aims to determine the influence of the involvement of village officials and the village financial accounting system on the accountability of village fund management in Puhpelem District. The object of this research is in villages throughout Puhpelem District, Wonogiri Regency. The sample in this research was 51 village officials. The sampling technique in this research is saturated sampling, namely where all members of the population are used as samples. The type of data used in this research is primary data with a questionnaire collection method distributed directly to each village in Puhpelem District. This research uses the Multiple Linear Regression analysis method with the SPSS 22 analysis test tool. The results of the research on the first hypothesis show that the involvement of village officials influences the accountability of village fund management. This means that the more involved village officials are, the better quality and more transparent the management of village funds will be. The results of the research on the second hypothesis show that the village financial accounting system influences the accountability of village fund management. This can be interpreted as meaning that the better the village fund management accounting system can handle village fund management, this can increase public accountability. The results of research on testing the coefficient of determination show an R square value of 79.4%, this means that the independent variables involvement of village officials (X1) and the village financial accounting system (X2) have an effect on the accountability of village fund management (Y) by 79.4% . Keywords: involvement of village officials, village financial accounting system, accountability in managing village funds