PENGARUH PENDAPATAN DANA DESA, DANA ALOKASI UMUM DAN PARTISIPASI MASYARAKAT TERHADAP PENGELOLAAN DANA PEMBANGUNAN DESA DI KECAMATAN SIMO

Abstract

This study aims to analyze the effect of Village Fund Revenue, General Allocation Fund, and Community Participation on the Management of Village Development Funds in Simo District. This research uses a quantitative approach with data collection methods through questionnaires distributed to 65 respondents consisting of village officials. The data analysis technique used is multiple linear regression with the assistance of SPSS. The results show that Village Fund Revenue and Community Participation have a significant effect on the Management of Village Development Funds, while the General Allocation Fund has no significant effect. These findings indicate that the management of village development funds is more influenced by direct village funding sources and community involvement in the development process. Therefore, improving the quality of village fund management and community participation is essential to achieve effective, transparent, and accountable village development.

Keywords : Village Fund Revenue, General Allocation Fund, Community Participation, Village Development Fund Management.