Purwanugraha, Heribertus Andre and Lase ..., Yohanes Yovantris (2024) Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Muzoi, Kabupaten Nias Utara, Nias. Analisis “Jurnal Bisnis dan Akuntansi”, 25 (2). pp. 46-57. ISSN 1978-9750

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Abstract

The purpose of this study was to reexamine the impact of accountability, openness, and community participation on village funds administration across a variety of issues. The dependent variable in this study is village fund management, and the independent variables are accountability, transparency, and community participation. Research was conducted both online and offline in Muzoi Village, North Nias Regency. Purposive sampling was utilized, with 251 respondents providing data. Data were gathered using an online questionnaire distributed to village residents, as well as online interviews with three village residents via phone calls. In this study, data is managed using multiple linear regression analysis with the SPSS version 27.0 application. The findings of the study indicate that accountability, transparency, and community participation have

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