ACCOUNTABILITY ANALYSIS OF VILLAGE FUND MANAGEMENT

ABSTRACT:This study aims to determine the effect of budget target clarity, reporting systems, organizational commitment and society participation in village fund management accountability in Penebel District, Tabanan Regency. The sample of this study was 18 villages in Penebel District with 256 respondents. The method ofdetermining the sample using the saturated sample method and data collection using a questionnaire. Data were analyzed using multiple linear regression analysis. Based on the results of this study indicate that the budget target clarity, reporting systems, organizational commitment and society participation had a positive effect on the accountability of village fund management in Penebel District, Tabanan Regency. This showed that betterthe budget target clarity, reporting systems, organizational commitment and society participation, theaccountability of village fund management in Penebel District, Tabanan Regency would be better.

Keywords: Budget; Reporting; Commitment; Participation; Accountability