Pengaruh Transparansi dan Akuntabilitas Pemerintah Desa terhadap Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) pada Gampong Bener Meriah Kecamatan Pintu Rime Gayo Kabupaten Bener Meriah

Transparency and accountability on the management of the Village Revenue and Expenditure Budget (APBDes) in Bener Meriah Village, Pintu Rime Gayo District, Bener Meriah Regency. To achieve optimal results, data was gathered from the responses of 215 residents of Bener Meriah Village to a questionnaire. The data analysis technique employed was multiple linear regression using SPSS 24 software. Based on the F-test results from the ANOVA table, the calculated F-value was 112.249, while the F-table value was 3.04 (α = 0.05; df1 = 2; df2 = 212). Since the calculated F-value exceeded the F-table value (112.249 > 3.04) and the significance value was less than 0.05 (0.000 < 0.05), the null hypothesis (H0) was rejected and the alternative hypothesis (Ha) was accepted; this indicates that transparency and accountability simultaneously have a significant effect on APBDes management. Based on the t-test results, the t-table value was 1.971 (df = 212; α = 0.05). The calculated t-value exceeded the t-table value (7.111 > 1.971) with a significance value of 0.000 (< 0.05); thus, H0 was rejected and Ha was accepted, meaning transparency has a significant effect on APBDes management in Bener Meriah. The coefficient of determination (R²) was 0.514, or 51.4%, indicating that other factors influence APBDes management, while the remaining 48.6% is attributed to other variables.