Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Bantuan Langsung Tunai Dana Desa Di Kabupaten Bireuen

Rulfah M. Daud, Aida Yulia, Rifa Mauliza



The Covid-19 pandemic has spread throughout the world and had a significant impact on the public's economy. The government took the initiative to form a Village Fund Direct Assistance (BLT-DD) program to help the rural poor affected by Covid-19. The transparency in the planning, distribution, and reporting of this program is very much needed. In addition, accountability must be carried out clearly so as to avoid fraud or embezzlement of funds. This study aims to analyze the effect of Transparency (X1) and Accountability (X2) on the Management of Village Fund Direct Cash Assistance (Y). The data used is primary data by using a questionnaire division technique. The sample in this study were 23 villages with 69 respondents who were village officials in Kota Juang District. Data collection techniques were carried out by census, where all villages in Kota Juang District was used as the research sample. This study is a quantitative study using the Multiple Linear Regression method in data analysis, and using the t test and F test to prove the results of the hypothesis. The results of this study indicate that the transparency variable has a significant and positive effect on the BLT-DD Management variable. The accountability variable also has a significant and positive effect on the BLT-DD Management variable. Simultaneously, transparency and accountability affect the management of BLT-DD with a coefficient of determination of 31.9%.

Keywords: Transparency, Accountability, BLT-DD, Multiple Regression Linier.

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