Pengaruh Kompetensi Aparat Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Tende Di Kecamatan Galang Kabupaten Toli-Toli Provinsi Sulawesi Tengah

The purpose of this study is to determine the Influence of Village Apparatus Competence and Community Participation on the Accountability of Village Fund Management in Tende, Galang District, Toli-Toli Regency, Central Sulawesi Province. The research approach used in this study is the Quantitative Approach using the Descriptive Quantitative Research Method (Survey). The data used are primary data obtained from the results of distributing questionnaires to village officials and community leaders in Tende village and supported by research documentation. The number of samples in this study was 50 respondents with a sampling technique using Purposive Sampling. Data analysis in this study used multiple linear regression analysis. The results of the study indicate that (1). The Competence of Village Officials Has a Positive and Significant Influence on the Accountability of Village Fund Management in Tende, Galang District, Toli-Toli Regency, Central Sulawesi Province. (2). Community Participation Has a Positive and Significant Influence on the Accountability of Village Fund Management in Tende, Galang District, Toli-Toli Regency, Central Sulawesi Province. (3). The Competence of Village Officials and Community Participation Simultaneously Influence on the Accountability of Village Fund Management in Tende, Galang District, Toli-Toli Regency, Central Sulawesi Province. This study is supported by the Determination Coefficient (Adjusted R Square) value of 0.693, where this value means that 69.3% of the variability of Village Fund Management Accountability can be explained by the Competence of Village Officials and Community Participation in Tende, Galang District, Toli-Toli Regency, Central Sulawesi Province. Thus, the better the competence of village officials and community participation, the more it contributes directly to the accountability of village fund management. Meanwhile, 30.7% is influenced by other variables not analyzed in this study.