DOES THE VILLAGE FUND MANAGEMENT HAS BEEN ACCOUNTABLE? (EMPIRICAL STUDY OF VILLAGE FUND MANAGEMENT IN WONOGIRI REGENCY, INDONESIA)

________________________________________________________________ Village fund management accountability is a form of a village government obligation to account for the performance of village financial management. The amount of village funds that are not small will lead to various frauds so that village supervision and accountability are needed for the community as trustees. So this research aims to examine leadership, village apparatus competence, community participation, and organizational commitment. The research population of all villages in Wonogiri Regency obtained a sample of 207 people, there is one data that is out of order due to heteroscedasticity problems. The results showed that leadership, competence, and organizational commitment had a positive and significant effect on village fund management accountability, while community participation had no effect on village fund management accountability.


INTRODUCTION
The increase in the village fund budget every year has had a positive impact on developments in the village.However, this increase has triggered several problems, including delays in the distribution of village funds, village development that is not according to planning, and misuse of village funds (Indonesia Corruption Watch/ICW, 2019).Even more concerning, policymakers at the regional level do not yet understand the procedures and procedures for managing village funds (Hartono, 2018).Based on this problem, this study aims to explore more deeply about the village fund management accountability at the village-level government.
Accountability is a form of organizational obligation to explain and account for performance to all stakeholders (Fajri, 2017).
Village financial management accountability is influenced by several factors including leadership quality, capability and capacity of village-level officials, organizational commitment and culture, and community involvement.Fajri and Setiowati (2015) argue that village heads have an important role as distributors of state hands who are close to the community and as village community leaders.Meanwhile, other research confirms that leadership can be said to be good if the village head always strives to achieve common goals by embracing the community and village officials to jointly realize the goals of village funds (Kadek and Gayatri, 2021, Thing. 3273-3287).
Cahyani, Khoiri, and Setianingsih, (2019) argue competence The village apparatus has a role in influencing the village financial management accountability in the form of accountability for the village apparatus to manage and provide the best possible service to the community.This is confirmed by the statement "the higher the competence possessed by village officials, the higher the accountability of village fund management"(Purdiyanto, 2020).
Organizational commitment is closely related to accountability, a good organizational commitment to the public is illustrated to provide benefits to the accountability system.
The community itself gives trusts and trusts the government to manage village funds.
Accountability for managing village funds will be realized with the commitment of a good village government organization (Putri, 2020).
Community participation is defined as a form Studies on the issue of village funds in Indonesia have often been carried out, but many studies have only explored the four factors mentioned above in the period before the Covid-19 pandemic (Fajri and Setiowati, 2015;Santoso, 2016;Mahayani, 2017;Setyowati, Kaukab and Romandhon, 2020;Savitri, Andreas, Diyanto, and Gumanti, 2020).Therefore, the findings obtained from these studies cannot be generalized during and after the Covid-19 pandemic.(2009:20).

THEORETICAL BACKGROUND
Accountability here is the process of providing information from the center to the community regarding the village fund management process, this is where managers are given the trust to manage and be responsible for the outputs produced from the process, the results are influenced by the level of agent competence.Village fund accountability can be influenced by several factors including leadership, competence, organizational commitment, and community participation.
According to Yukl (2010:85) In carrying out village government activities, the village head is assisted by other village officials.Leadership is a process of influencing other people or certain parties to achieve common goals (Sudarmo and Sudita, 2013: 35-36).According to agency theory, the village government acts as an agent who carries out the trust of the principals, namely the community (Fajri, Setiowati, 2015).
The village head has an important role as a distributor of state hands close to the community and as a village community leader.Study Setyowati, Kaukab, and Romandhon (2020) and Savitri, Andreas, (2020).This is also supported by Dewi and Gayatri (2019) who stated that the leadership of the village head had a positive effect on the accountability of village fund management.
Thus, the hypothesis (H1) formulated in this   The T-test is used to answer the hypothesis in the form of whether there is an influence of the independent variable on the dependent variable.This is the data seen by Dario, the significance value is less than 0.05, so these From these results, it can be concluded that an important factor in influencing the accountability of village fund management is leadership because the leadership of the village head has an important role as a distributor of the state's hands who are close to the community, the village head will strive to achieve common goals by embracing village officials and the community (Yukl, 2016) Akuntansi,e-ISSN 2302-8556, Vol. 30 No. 7 Denpasar, Juli 2020, Hal. 1886-1899 can be in the form of monitoring activities carried out by the government in managing or using by an implementation of the interests of the community(Periansyah,   2020).This study will explore the accountability of village fund management by studying the four factors above in Wonogiri district, Indonesia.
study is "leadership has a positive effect on village fund management accountability competence influence on village fund management accountability".The next factor is competence which is a combination resulting from motives, the nature of aspects of a person's self-image, social roles, or something parts of the relevant knowledge(Amaliyah and Witiatuti, 2015).Competence is the skill, knowledge, and ability to do a job.Competence explains how a person produces a satisfactory level in the workplace by carrying out duties and responsibilities effectively and increasing agreed benefits(Chyani, Khoiri, and   Setianingsih, 2019).In agency theory, the position of village apparatus competence as an agent for the community in managing village funds must have the skills, knowledge, and ability to do the jobs and be responsible for all activities carried out by the community as the principal.Accountability in this case is in the form of accountability for village officials to manage and provide the best possible service to the community(Chyani, Khoiri, and Setianingsih,   2019).Research conducted byPurba, Kurniawati, and Jamin (2020), andSetyowati, Kaukab, and Romandhon (2020)  succeeded in proving that the competence of village officials affected the accountability of village financial management.This study has different results from research by Diarespati (2017) who explained that the competence of village officials does not affect the accountability of village funds.Hypothesis (H2) formulated in this study is "competence has a positive effect on village fund management accountability".is a situation where the village government has a goal to be achieved to maintain membership and the organization to carry out village activities in accordance with existing regulations.Good organizational commitment to the public is illustrated to provide benefits to the accountability system for how the organization's goals are realized.The community itself gives trust and trust the government to manage village funds.Accountability for managing village funds will be realized with the commitment of a good village government organization (Putri, 2020).Research conducted by Putri and Yadiati (2020) and Purba, Kurniawati, and Jamin (2020) that proves organizational commitment is proven to have an influence on the accountability of village financial management, and government organizations provide maximum service to the community.Study Savitri Andreas et al., (2020), Setyowati, Kaukan, and Ramadan (2020,) and Purba, Kurniawan, and Jamin (2020) succeeded in proving that organizational commitment has a positive effect on the management of village funds.Hypothesis (H3) formulated in this study is "organizational commitment has a positive effect on village fund management accountability".Community participation in identifying problems and potential that exist in the community for decision-making to deal with problems and overcome problems to evaluate the changes that occur (Isbandi, 2013: 81).Community participation is the involvement of the community from all stages of the existing development process in assessing from analyzing the situation, planning, implementing and managing to monitor and evaluating to determine the distribution of development benefits carried out for the equality process.The agency theory in the accountability of village fund management in the form of principals or the people gives a mandate to the village government or agent to manage village fund finances.This theory makes it easier for the community to monitor the performance and process of managing existing village funds (Halim and Abdullah, 2006).This participation can be in the form of monitoring activities in management or using the budget in accordance with the interests of the community.Study Purba, Kurniawati and Jamin (2020), Aulia (2018), Setyowati, formulated in this study is "community participation has a positive effect on village fund management accountability".Research related to the management of village fund accountability that is used as a reference for conducting similar research is research conducted by Darsono, Saputra, and Abdullah 2021 entitled "The effect of village fund management accountability inAcehh singkil district, Indonesia".Then the researchers added research variables in the form of leadership and organizational commitment in order to find out how the role of leadership and organizational commitment in realizing accountability in managing village funds, especially during the Covid-19 pandemic.This study will specifically explore several factors that affect the accountability of village management funds during the Covid-19 pandemic.Some of these factors include leadership, village competence, organizational commitment, and community participation.The conceptual framework of this study can be illustrated in Figure 1.

Figure 1 .(
Figure 1.Conceptual Framework variables can affect the dependent variable or the hypothesis is accepted.The results of the hypothesis test show that leadership (X1) has a positive effect on the accountability of village fund management because the value of sig is 0.001 <0.05 and the coefficient is positive 0.070.The test results show that competence has a positive effect on the accountability of village fund management because the sig value is 0.000 <0.05 and the coefficient is positive 0.319.The test results show that organizational commitment has a positive effect on village fund management accountability because the sig value is 0.043 <0.05 and the coefficient is positive 0.095.The test results show that leadership has a positive effect on the accountability of village fund management.The village head has an important role as a channel for the hand of the state given the mandate by the community to plan, organize, organize, and determine the direction and goals of the organization so that it is expected to increase the work motivation of village officials and bring the village government to achieve village fund management accountability (Dewi, 2019).These results are in line with research conducted by Hulu and Rohim (2022), Savitri et al (2020), and Putri and Yadiati (2020) which state that leadership has a positive effect on village fund management accountability.The test results show competence has a positive effect on the accountability of village fund management.This is because the competence of agents will affect the results of their performance.Competence is needed by all staff to carry out their duties, responsibilities, and all actions taken in managing village funds.By using expertise, skills, knowledge, and behavior to encourage village development and the achievement of accountable village fund management.The results of this study are line with research conducted by Darsono, Saputra, and Abdullah (2021), Purba, Kurniawati, and Jamin (2020), and Hulu and Rohim (2022) which state that competence affects village fund accountability.The better the competencies possessed will increase the accountability of village fund management.The results showed that organizational commitment had a positive effect on the accountability of village fund management.This is because accountability can be realized if there is a commitment between the leadership and all relevant staff, to ensure the consistency of resources and applicable regulations.The results of this study are in line with research conducted by Purba, Kurniawati, and Jamin (2020), and Savitri et al (2020) that organizational commitment has a positive effect on accountability for village fund management.The more competent the device in managing village funds, the more transparent, accountable, and accountable implementation of village fund management will be.The results showed that community participation did not affect the accountability of village fund management.This result rejects the theory of stewardship, where the village government acts as an agent given the mandate by the community to carry out its activities.This is in line with to explore the Accountability of Village Fund Management by taking the object of village research in Wonogiri Regency.Quantitative research method, where the data source used is primary data obtained by distributing questionnaires to village fund managers.In the end, the researcher concluded that leadership, device competence, and organizational commitment had a significant positive effect on the accountability of village fund management, while community participation had no effect on the accountability of village fund management.

Table 1 .
Result Respondent

Table 2 .
Variable Operational Definition

Table 3 .
Result Classical Assumption Test

Table 4 .
Result F Uji Test and Hypothesis Testing For further research, you can add research objects from several religions, and you can add other variables such as the role of supervisor.