Pengaruh Penerapan Prinsip Good Governance Terhadap Pengelolaan Anggaran Pendapatan Dan Belanja Desa

Abstract

This research investigates how the application of good governance principles specifically accountability, transparency, and participation affects the management of the Village Revenue and Expenditure Budget (APBDesa) within the village administrations of Tolangohula District. Employing a quantitative approach, data were collected through questionnaires administered to 60 respondents across 15 villages. The analysis was conducted using multiple linear regression with SPSS version 27. The findings reveal that accountability has a positive but statistically insignificant influence, transparency exerts a significant negative effect, and participation has a significant positive impact on APBDesa management, both individually and collectively. These results suggest that the stronger the implementation of good governance practices, the more efficient the village budget management becomes.