Pengaruh Akuntabilitas dan Transparansi terhadap Realisasi APBDes dengan Pertumbuhan Ekonomi sebagai Variabel Intervening

This study aims to analyze the impact of accountability and transparency on the realization of the Village Revenue and Expenditure Budget (APBDes), with economic growth as an intervening variable. The research was conducted in Pejagan Village, Tanjung Subdistrict, Brebes Regency, with the study subjects comprising the entire population of Pejagan Village. A quantitative method was employed, involving both primary and secondary data collection. The research population included all married residents of Pejagan Village, based on family card records, totaling 1,422 individuals. The sample size was determined using the Slovin formula, resulting in 313 respondents. Data were collected through questionnaires distributed to the respondents and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results reveal that accountability has a positive and significant effect on the realization of APBDes in Pejagan Village. Similarly, transparency also shows a positive and significant influence on APBDes realization. Furthermore, both accountability and transparency are proven to have a positive and significant impact on economic growth. In turn, economic growth has a positive and significant effect on APBDes realization. However, the findings also indicate that accountability and transparency simultaneously influence the realization of APBDes through economic growth. While the indirect effect of accountability on APBDes realization through economic growth is not significant, the indirect effect of transparency through economic growth is significant. These findings underscore the importance of enhancing accountability and transparency in village financial management as essential factors in ensuring effective budget realization and promoting local economic development.