p–ISSN: 2723 - 6609 e-ISSN: 2745-5254

Vol. 5, No. 4 April 2024 http://jist.publikasiindonesia.id/

Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1359

The Effect Of Accountability And Transparency Of Fund

Management On Village Government Trust In Paguyangan

Brebes Sub-District

Putria Wati Nur Arum

, Selamet Eko Budi Santoso

, Eko Hariyanto

, Hardiyanto

Wibowo

Universitas Muhammadiyah Purwokerto, Indonesia

Email: [email protected]

, [email protected]

[email protected]

, [email protected]

*Correspondence

ABSTRACT

Keywords:

Accountability,

Transparency, Public

Trust.

The village government must be able to perform well,

especially in the process of managing village funds. This can

affect the community's trust in the village government in

managing village funds. Community trust in the village

government can help the village government in regional

development. Therefore, this research aims to examine how

accountability and transparency influence the management

of village government trust funds in Paguvangan. The data

used in this research is primary data obtained through

distributing questionnaires and distributed to the community

in Paguyangan. The research method used in this research is

quantitative. The data analysis process used in this research

uses classical assumption test analysis, statistical T-test,

statistical F-test, and analysis of the coefficient of

determination (R2). The study carried out in this research

shows that the variables of accountability and transparency

of village fund management have a significant effect on

community trust.

Introduction

Indonesia is a very vast country in the form of an archipelago. Therefore, the central

government cannot reach many areas or is challenging, and the development process

requires a regional government (Tasyah, Septiya, Jasriyani Putri, Agung Fernanda, &

Chesilia Azani, 2021). Therefore, local governments are needed to improve the quality of

a region. In the Indonesian government, the village has the lowest leadership unit;

however, the village government has a substantial share of the development process. If

the existing development in each village can run optimally, the central government's goal

of developing and carrying out equitable welfare and equitable development can be

realized. Because each region has regional conditions that cannot be equated between one

area and another, the government seeks problem-solving solutions so that each village

can progress and develop optimally (Mahadiansar, Ikhsan, Sentanu, & Aspariyana, 2020).

Putria Wati Nur Arum, Selamet Eko Budi Santoso, Eko Hariyanto, Hardiyanto Wibowo

Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1360

In finding solutions to various problems experienced by villages, the government

plans village funds as a form of government policy to overcome problems (Taufiqi &

Ariani, 2022). In village financial management, the central government provides funds

to develop an area or a village. The government has provided regulations governing the

management of village funds. The regulation on village fund management is contained

in a regulation (Menteri Dalam Negeri Republik Indonesia, 2018), which states that the

village is a legal entity with the authority to create and maintain the area's community.

Moreover, law number 6 of 2014 states that villages can regulate their government and

have various natural potentials that can be used for financial management and village

assets. Village finance based on village policy is all rights and obligations of the village

that can be measured through money and all matters in the form of material and

commodities related to implementing village rights and obligations (Prihatini & Subanda,

2020).

In addition, there are other regulations governing village financial management,

namely in the regulation of the Minister of Home Affairs number 113 of 2014 concerning

village fund management, against several principles in managing village funds, namely

accountability, transparency, and participation. Village fund management requires

accountability, transparency, and participation from each village government to improve

village performance or development; besides that, accountability and transparency are

needed to increase trust in the community. Trust from the community is crucial in

managing village funds, which will make the government more advanced (Putri, Sudiana,

& Putra, 2021).

In implementing village government activities, village financial management,

accountability, and transparency are vital (Sugiharti & Hariani, 2021). In the

implementation of government bureaucracy, responsibility must be emphasized more.

Therefore, in realizing its obligations, the village government must be able to mandate

management and control the potential and implementation of mandated provisions to

achieve the initial orientation determined for villagers in connection with legal policies.

With transparency in the management of government funds, citizens or communities can

see or get and gain access to the broadest possible data related to village financial

management. With transparency, the public can obtain facts that are honest, true, and

tolerant and can provide feedback on policies in government administration that are

carried out by taking into account the provisions of laws and regulations (Noviana &

Haryanto, 2023).

In accountability and transparency in village fund management, the role of the

community and government is vital and inseparable (Purnamawati & Adnyani, 2019).

Society needs a form of government, whereas a good form of government is necessary to

form a component of a good society; this also requires the community's participation and

role. Accountability is all forms of government accountability to present and report every

activity's results. Accountability is crucial for an agency (Fajruddin Ibn, 2019).

Meanwhile, transparency is a principle of openness that can enable the community to

The Effect Of Accountability And Transparency Of Fund Management On Village Government

Trust In Paguyangan Brebes Sub-District

Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1361

know and gain the broadest possible access to information about the village's financial

system. With transparency, the town can access every community to get information

about government activities, namely in the form of information about policies, the

process of their implementation, and the results that have been achieved (Garung & Ga,

2020).

Trust is a form of trust the community gives to the village government. Trust can

be formed if each party has certain assumptions that can benefit each other and make it

possible to produce something expected. The public, as parties who trust the government

in the financial system, has the right to access government financial information through

evaluation of the government. In 2022, the former head of Pakujati village, Paguyangan

District, Brebes Regency, was sentenced to 4 to 20 years in prison and fined between IDR

50,000,000 and IDR 1 billion for committing corruption crimes amounting to hundreds

of millions of rupiah. The case was found through Article 2 paragraph (1) and Article 3

or Jo Article 18 of Law Number 31 of 1999, which has been replaced by Law Number 20

of 2021 concerning the eradication of criminal acts of corruption.

Based on this phenomenon, therefore, to gain the trust of the public, the government

must be able to publish performance reports and financial statements to maintain

accountability and transparency (Taufiqi & Ariani, 2022). This statement is supported by

(2023), who states a significant relationship between responsibility and public trust.

However, this study's results differ from Azizah & Kholifah R's (2023) research, which

states that accountability variables do not significantly affect public confidence. Sofyani

& Tahar's (2021) study shows that accountability variables do not substantially influence

public trust.

Transparency or openness within the scope of government can form trust between

the government and the public through the availability of information and guaranteed ease

of obtaining accurate information. This is based on research conducted by Galingging

(2023), which states a significant relationship between transparency and public trust.

However, Azizah & Kholifah R's (2023) study shows that transparency variables do not

significantly influence public trust. This is because transparency variables will not be able

to affect village trust if they are not balanced with the optimal implementation of public

services (Taufiqi & Ariani, 2022). This condition reflects a gap in research that shows a

different relationship between variables of accountability and transparency on public

trust. Based on the description of the researcher's background and questions, this study's

objectives are to analyze the effect of accountability and transparency of fund

management on village government trust in Paguyangan District.

Research Methods

This quantitative research emphasizes the analysis of numerical data that has been

processed statistically. In examining the relationship between variables and research

subjects, quantitative research focuses more on causal (causal) (Galingging, 2023).

Putria Wati Nur Arum, Selamet Eko Budi Santoso, Eko Hariyanto, Hardiyanto Wibowo

Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1362

According to (Ikhlas, Kustati, & Sepriyanti, 2023), a variable is something researchers

choose to investigate to collect data about it and draw conclusions based on a conceptual

framework. Therefore, this study uses a causal quantitative research design, which

focuses on causal relationships between and measures the extent to which independent

and dependent variables influence each other (Hardani et al., 2023). This study seeks to

prove the existence of a causality relationship between independent and dependent

variables through systematic data collection and statistical analysis. The population of

this study was a village community in Paguyangan, with a research sample of as many as

125 respondents. One way to collect data is through questionnaires, which ask

respondents specific questions and ask for answers. Quantitative questionnaire responses

can be analyzed to gain insight into the phenomenon under study. This study used data

from questionnaires distributed to village communities in Paguyangan. Each

questionnaire item is a positive question on a scale of 1 to 5. The results of this

questionnaire distribution were analyzed using Statistical Package for Social Science

(SPSS) v.20. The tests carried out in this study are testing data quality through validity

and reliability tests, classical assumption tests, namely normality, multicollinearity, and

heteroscedasticity tests, multiple linear regression analysis, coefficients of determination.

Results and Discussion

Reliability Test

Table 1

Reliability Test

Case Processing Summary

Cases

Valid

125

100.0

Exclude

Total

125

100.0

a. Listwise deletion based on all variables

in the procedure.

Reliability Statistics

Cronbach's

Alpha

N of Items

.938

Item-Total Statistics

Scale

Mean if

Item

Deleted

Scale

Variance

if Item

Deleted

Corrected

Item-

Total

Cronbach'

s Alpha if

Item

Deleted

Information

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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1363

Correlatio

X1.1

72.99

165.960

.633

.935

Strong

Reliability

X1.2

72.82

168.420

.524

.936

Strong

Reliability

X1.3

73.18

166.195

.577

.935

Strong

Reliability

X1.4

73.08

163.558

.627

.935

Strong

Reliability

X1.5

73.14

163.038

.685

.934

Strong

Reliability

X2.1

73.03

165.209

.631

.935

Strong

Reliability

X2.2

73.24

163.410

.621

.935

Strong

Reliability

X2.3

73.04

162.700

.655

.934

Strong

Reliability

X2.4

73.05

164.143

.601

.935

Strong

Reliability

X2.5

72.98

162.903

.706

.933

Strong

Reliability

X2.6

72.98

164.443

.618

.935

Strong

Reliability

X2.7

72.96

162.635

.677

.934

Strong

Reliability

Y1.1

72.92

168.526

.489

.937

Strong

Reliability

Y1.2

72.97

167.225

.589

.935

Strong

Reliability

Y1.3

73.00

164.032

.693

.934

Strong

Reliability

Y1.4

73.15

169.807

.414

.938

Strong

Reliability

Y1.5

72.97

161.354

.738

.933

Strong

Reliability

Y1.6

73.05

165.998

.563

.936

Strong

Reliability

Y1.7

73.04

163.474

.629

.935

Strong

Reliability

Y1.8

72.93

161.890

.685

.934

Strong

Reliability

Y1.9

73.01

165.040

.598

.935

Strong

Reliability

Y1.1

73.23

165.954

.597

.935

Strong

Reliability

The total output explains that the number of respondents used (N) is as many as

125. No blank data was found in the test data, and all questions were answered by

respondents, leading to a valid value of 100%. The output results showed that the total

number of questions asked in the questionnaire was 22. The Cronbach'sAlpha value

Putria Wati Nur Arum, Selamet Eko Budi Santoso, Eko Hariyanto, Hardiyanto Wibowo

Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1364

shows a value of 0.938 greater than 0.60 (0.938 > 0.60) as a basis for reliable decision-

making in research. So, it can be concluded that the 22 questions in the questionnaire to

examine the effect of accountability and transparency on public trust are reliable or

consistent.

Based on the test results, it is known that the questionnaire results obtained from

the answers of 125 community respondents in Paguyangan District Village showed strong

reliability. This can be seen from the value of Cronbach's Alpha if the Item is Deleted

with a value of > 0.80, so the study results have a strong reliability level.

Validity Test

Table 2

Validity Test

No Item

rxy

R-table

Information

X1-1

0,770

0,176

Valid

X1-2

0,680

0,176

Valid

X1-3

0,759

0,176

Valid

X1-4

0,825

0,176

Valid

X1-5

0,781

0,176

Valid

X2-1

0,677

0,176

Valid

X2-2

0,699

0,176

Valid

X2-3

0,806

0,176

Valid

X2-4

0,735

0,176

Valid

X2-5

0,800

0,176

Valid

X2-6

0,742

0,176

Valid

X2-7

0,756

0,176

Valid

Y1-1

0,574

0,176

Valid

Y1-2

0,715

0,176

Valid

Y1-3

0,755

0,176

Valid

Y1-4

0,520

0,176

Valid

Y1-5

0,804

0,176

Valid

Y1-6

0,699

0,176

Valid

Y1-7

0,775

0,176

Valid

Y1-8

0,726

0,176

Valid

Y1-9

0,685

0,176

Valid

Y1-10

0,656

0,176

Valid

The validity test results can be known in two ways, namely by comparing r-count

with r-table and comparing sig. (2-tailed) with a significance value of 0.05 or 5%. The

results of this study used validity testing comparing r-count (Pearson Correlation) with r-

table. The study results show that the r-count value is greater than the r-table (0.176), so

the data used in the study are valid.

The Effect Of Accountability And Transparency Of Fund Management On Village Government

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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1365

Test classical assumptions

Normality Test

Table 3

Normality Test

One-Sample Kolmogorov-Smirnov Test

Unstandardi

zed Residual

125

Normal Parametersa,b

Mean

.0000000

Std.

Deviation

4.01497516

Most Extreme

Differences

Absolute

.067

Positive

.067

Negative

-.067

Test Statistic

.067

Asymp. Sig. (2-tailed)

.200c,d

a. Test distribution is Normal.

b. Calculated from data.

c. Lilliefors Significance Correction.

d. This is a lower bound of the true significance.

The test results show that the sig (2-tailed) value is 0.200 or greater than the

significance level of 0.05, so the data test in the study passes the classical assumption test

of normality, meaning that the data is typically distributed.

Multicollinearity Test

Table 4

Multicollinearity Test

Coefficient

Model

Unstandardized

Coefficients

Standardi

zed

Coefficien

Say.

Collinearity

Statistics

Std.

Error

Beta

Tolera

nce

BRI

(Con

stant

)

8.807

1.968

4.476

.000

total

.517

.157

.278

3.298

.001

.455

2.1

total

.702

.108

.549

6.512

.000

.455

2.1

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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1366

a. Dependent Variable: Totally

In the test results, it is known that the tolerance value in the collinearity statistic is

known as the tolerance value of X1 and X2 variables of 0.455 > 0.10 with a VIF value of

2.198 < 10.00. So, based on decision-making, it is known that the results of testing the

data do not show symptoms of multicollinearity.

Heteroscedasticity Test

Table 5

Heteroscedasticity Test

Coefficient

Model

Unstandardized

Coefficients

Standardi

zed

Coefficie

nts

Say.

Std.

Error

Beta

(Const

ant)

6.163

1.245

4.952

.000

totalx1

.134

.099

.172

1.351

.179

totalx2

-.227

.068

-.423

3.327

.001

In the test results, the sig value is known. X1 of 0.179 is greater than the

significance level of 0.05. While the value of sig. X2 of 0.001 is greater than the

significance level of 0.05. So, based on decision-making, it can be concluded that in

variable X1, there are no symptoms of heteroscedasticity in regression models based on

the lesser test. In variable X2, there are symptoms of heteroscedasticity in the regression

model based on the lesser test.

Correlation Coefficient

Table 6

Correlation Coefficient

Model Summary

Mode

R Square

Adjusted R

Square

Std. Error of

the Estimate

.778a

.605

.598

4.048

a. Predictors: (Constant), TotalX2, TotalX1

Figure 4 shows the magnitude of the influence of the independent variable on the

dependent variable and is shown from the value of R-Square (R²). Based on the output

above, it is known that the R-Square value is 0.605. This means that the simultaneous

The Effect Of Accountability And Transparency Of Fund Management On Village Government

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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1367

influence of X1 on variable Y is 60.5%. These results show that 60.5% of Accountability

and Transparency variables can explain the Community Trust variable, and about 9.2%

of Community Trust variables are influenced by other variables not described in this

study.

Uji Parsial (Uji-T)

Multiple linear regression analysis was used to determine the effect of

Accountability (X1) on SME community trust (Y). Multiple linear regression analysis

using the SPSS program and the following results of multiple linear regression obtained

from the data in this study are shown in Table 5.

Table 7

Multiple Linear Regression Analysis Results

Coefficient

Model

Unstandardized

Coefficients

Standar

dized

Coefficients

Std.

Error

Beta

onstant)

8.807

1.968

4.476

<,0

Tot

alX1

.517

.157

.278

3.298

.00

Tot

alX2

.702

.108

.549

6.512

<,0

a. Dependent Variable: Totally

Significant results can be obtained by looking at the significance value, namely

when the significance value is less than the error rate used in the study (5% or 0.05), the

independent variable affects the dependent variable and vice versa, and the known sig

value. The effect of Accountability (X1) on public trust (Y) is 0.001 < 0.05. So, it can be

concluded that the value of Accountability (X1) affects public trust (Y). The positive t-

count value indicates that the Accounting Rate (X1) can increase public trust (Y). The β

value in the Accountability variable (X1) of 0.517 can be interpreted that Accountability

(X1) has a positive influence on public trust (Y). This shows that every increase in

Accountability (X1) by the village government by 1 unit, assuming that other variables

are constant, will increase community trust by 0.517 units.

I have known sig value. The effect of transparency in fund management (X2) on

public trust (Y) is 0.001 < 0.05. So, it can be concluded that transparency in fund

management (X2) affects public trust (Y). The positive t-count value indicates that

transparency in fund management (X2) can increase public trust (Y). The β value in the

variable Transparency of fund management (X2) of 0.702 can mean that transparency of

fund management (X2) has a positive influence on public trust (Y). This shows that every

increase in fund management transparency (X2) by the village government by 1 unit,

Putria Wati Nur Arum, Selamet Eko Budi Santoso, Eko Hariyanto, Hardiyanto Wibowo

Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1368

assuming that other variables are constant, will increase community confidence by 0.702

units.

Simultaneous Test (F-Test)

The independent variables together with the dependent variable. The provisions

used in this f-test use a specificance level of less than 0.05. The results of simultaneous

tests on the data in the study are shown in Table 6.

Table 8

Hasil Uji Simultan (Uji f)

ANOVA

Model

Sum of

Squares

Mean

Square

Sig.

Regressi

3060.589

1530.294

93.400

<,001

Residual

1998.883

122

16.384

Total

5059.472

124

a. Dependent Variable: Totally

b. Predictors: (Constant), TotalX2, TotalX1

Significant results can be obtained by looking at the significance value when the

significance value is less than the error rate used in the study (5% or 0.05). The

independent variables affect the dependent variable and vice versa. Based on the output

above, it is known that the value of the efficacy of the influence of X1 and X2

simultaneously on Y is 0.001 < 0.05. So, it can be concluded that there is a simultaneous

influence of X1 and X2 on Y.

From the study results, it is known that the value of sig. The effect of Accountability

(X1) on public trust (Y) is 0.001 < 0.05. So, it can be concluded that the value of

Accountability (X1) affects public trust (Y). The positive t-count value indicates that the

Accounting Rate (X1) can increase public trust (Y).

So, seeing the influence between accountability in fund management and increasing

community trust has a positive impact. When the village government wants to increase

community trust, it can improve accountability in village fund management. Using this

village fund management accountability mix to assist their strategy in achieving

community trust can result in increased development in the village. This study's results

are from research conducted by (Taufiqi & Ariani, 2022), which states that village fund

accountability is a factor that can affect community trust. The better the variable

accountability of village funds, the higher the variable of community trust. Community

trust will be shown by community participation in escorting and following village

government programs set by the village government. Vice versa, if the variable

accountability of village funds is lowered, it will affect the low trust of the community,

thus affecting community participation in overseeing and following village government

programs.

The Effect Of Accountability And Transparency Of Fund Management On Village Government

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Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1369

I have known sig value. The effect of transparency in fund management (X2) on

public trust (Y) is 0.001 < 0.05. So, it can be concluded that transparency in fund

management (X2) affects public trust (Y). The positive t-count value indicates that

transparency in fund management (X2) can increase public trust (Y).

Increasing transparency in the management of village funds will increase public

confidence in the performance of the village government. This will make people want to

participate in the village's development process. The results of this study (Nirmala,

Hendri, & Darmayanti, 2023) state that transparency has an effect.

Conclusion

The study results show that fund management accountability and transparency

affect community trust in the village government in Paguyangan. So, when the village

government wants to increase public confidence in the village government, it is necessary

to increase accountability and transparency. Community trust is crucial for the village

development process because if community trust increases, the community tends to want

to participate in developing natural resources and helping the village government advance

the village.

Putria Wati Nur Arum, Selamet Eko Budi Santoso, Eko Hariyanto, Hardiyanto Wibowo

Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 4, April 2024 1370

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