ABSTRACT

Nur Hana (2021). Implementation of Village Fund Allocation (ADD) in Muara Badak District, Kutai Kartanegara Regency. Advisor I: Atma Hayat. Advisor 2: Rasidah

            This study aims to examine and analyze the Factors Affecting the Management of Village Fund Allocation (ADD) in Muara Badak District. The factors in this study are the role of village officials, internal control systems, transparency, competence, compliance with regulations. The Problem of Village Fund Allocation which is channeled by the Central Government to villages in Muara Badak District worth Rp. 23,781,122,416, - in 2019 it really needs good management, to maintain people's trust in the Village Government.

This research was conducted in all villages in Muara Badak District, Kutai Kartanegara Regency. The population in this study were all village officials in Muara Badak District, Kutai Kartanegara Regency. Data were taken from distributed questionnaires, and produced 94 respondents from 101 village officials. The data analysis method used multiple linear regression.

The results of this study indicate that the role variable of village officials and the internal control system has a positive effect on the management of village fund allocation (ADD). This shows that the higher the role of the village apparatus and the internal control system of the village apparatus, the better the management of village fund allocation (ADD) is produced, while the variables of transparency, competence, compliance with regulations do not affect the management of village fund allocation (ADD).

Keywords: Management of Village Fund Allocation (ADD), Role of Village Officials, Internal Control Systems, Transparency, Competence, Compliance with Regulations.

ABSTRAKSI

Nur Hana (2021). Implementasi Pengelolaan Alokasi Dana Desa (ADD) Di Kecamatan Muara Badak Kabupaten Kutai Kartanegara. Pembimbing I: Atma Hayat. Pembimbing 2: Rasidah

Penelitian ini bertujuan untuk menguji dan menganalisis Faktor-Faktor yang Berpengaruh Terhadap Pengelolaan Alokasi Dana Desa (ADD) di Kecamatan Muara Badak. Faktor-Faktor pada penelitian ini yaitu  Peran Perangkat Desa, Sistem Pengendalian Internal, Transparansi, Kompetensi, Kepatuhan Pada Regulasi. Permasalahan Alokasi Dana Desa yang disalurkan Pemerintah Pusat ke desa desa di Kecamatan Muara Badak senilai Rp. 23.781.122.416,- pada tahun 2019 sangat memerlukan pengelolaan yang baik, untuk menjaga kepercayaan masyarakat kepada Pemerintah Desa.

Penelitian ini dilakukan pada seluruh desa yang ada di Kecamatan Muara Badak Kabupaten Kutai Kartanegara. Populasi dalam penelitian ini  adalah seluruh perangkat desa di Kecamatan Muara Badak Kabupaten Kutai Kartanegara. Data diambil dari kuesioner yang dibagikan, dan menghasilkan 94 responden dari 101 perangkat desa. Metode analisis data menggunakan regresi linear berganda.

Hasil penelitian ini menunjukkan bahwa variabel Peran Perangkat Desa dan Sistem Pengendalian Internal berpengaruh positif terhadap Pengelolaan Alokasi Dana Desa (ADD). Hal ini menunjukkan bahwa semakin tinggi Peran Perangkat Desa dan Sistem Pengendalian Internal perangkat desa maka akan semakin baik Pengelolaan Alokasi Dana Desa (ADD) yang dihasilkan, sedangkan variabel  Transparansi, Kompetensi, Kepatuhan Pada Regulasi tidak berpengaruh terhadap Pengelolaan Alokasi Dana Desa (ADD).

Kata Kunci: Pengelolaan Alokasi Dana Desa (ADD), Peran Perangkat Desa, Sistem Pengendalian Internal, Transparansi, Kompetensi, Kepatuhan Pada Regulasi