This study aims to determine the effect of perceptions of community
participation, competence of village apparatus, accessibility of financial reports
and village apparatus compensation on village fund management accountability in
Banyumas Regency in 2022. This research is a quantitative study. The population
in this study were 328 villages.
The sampling technique was proportionate stratified random sampling, the
samples obtained were 77 respondents using the slovin formula. The analytical
method used is multiple linear regression analysis with SPSS application tools.
The results of this study indicate that perceptions of community
participation, competence of village apparatus, accessibility of financial reports
and compensation of village apparatus have an effect on the accountability of
managing village funds.