Analysis Of The Influence Of Transparency And Financial Management Accountability On Village Original Revenue In Medan Krio Village, Sunggal District, Deli Serdang Regency

Abstract

This study aims to empirically examine the influence of financial management transparency and accountability on Village Original Revenue (PADes) in Medan Krio Village, Sunggal District, Deli Serdang Regency. The phenomenon of low PADes contribution, which only accounted for 0.35% of the total 2025 village budget, underlies the importance of budget governance reform based on stewardship theory. A quantitative approach with an associative survey method was applied in this research. The sampling used a purposive sampling (saturated sampling) technique, involving all 40 internal financial management personnel and the village supervisory agency members as respondents. The primary data instrument in the form of a Likert-scale questionnaire was processed using IBM SPSS version 26 software. The results of multiple linear regression analysis indicate that partially, transparency has a positive and significant effect on increasing PADes. Similarly, accountability is also proven to have a positive and significant partial effect on PADes. Simultaneously, financial management transparency and accountability exert a significant influence, with an Adjusted R Square value of 94.0% on the achievement level of PADes. The value or contribution of this manuscript is to provide strategic policy directions for village officials regarding the integration of digital transparency and juridical accountability to break the village's fiscal dependence on external transfer funds.