PENGARUH PELAKSANAAN KEBIJAKAN DANA DESA DAN PENGELOLAAN KEUANGAN TERHADAP PENINGKATAN EFEKTIVITAS PROGRAM PEMBANGUNAN DESA

Abstract

This study aims to determine the effect of Village Fund Policy and Financial Management on community welfare. This study used a quantitative method with a multiple linear regression approach. Data were obtained through questionnaires distributed to predetermined respondents. The independent variables in this study were Village Fund Policy (X1) and Financial Management (X2), while the dependent variable was Community Welfare (Y). The results showed that Village Fund Policy and Financial Management simultaneously had a significant effect on community welfare. This is evidenced by the calculated F value of 60.754, which is greater than the F table of 3.23. The Multiple R value of 0.865 indicates a very strong relationship between the independent and dependent variables. The R square value of 0.748 and the Adjusted R-square of 0.735 indicate that 73.5% of community welfare can be explained by Village Fund Policy and Financial Management, while the remaining 26.5% is influenced by other variables outside the study. Partially, the Village Fund Policy variable has a positive and significant effect on community welfare, with a calculated t value of 8.140, greater than the t-table of 1.68288, and a significance value of 0.000 <0.05. Meanwhile, the Financial Management variable has a positive but insignificant effect on community welfare, with a calculated t value of 1.648, smaller than the t-table of 1.68288, and a significance value of 0.107 >0.05. Based on these research results, it can be concluded that Village Fund Policy has a dominant influence on improving community welfare compared to Financial Management. Therefore, village governments are expected to increase the effectiveness of village fund policies and improve financial management systems so that the benefits of village funds can be optimally felt by the community.

Keywords: Fund Policy, Financial Management, Effectiveness of Development Programs.