The Influence Of Transparency And Accountability In Management Of Original Regional Revenue Funds On Budget Realization In Sidoarjo Regency

¹Nur Jannah,^2*Nurhayati,³Didik Tugas Supriyanto,⁴Agus Surya Bharmawan,⁵Indrasto  Kurniadi

Abstract

According to Law of the Republic of Indonesia number 32 of 2004, local governments are given the authority to regulate and manage their own government affairs in accordance with the principles of decentralization and assistance tasks. The objectives of the research with the period 2020 to 2023 in Sidoarjo district are: 1) To test and analyze whether the transparency of local revenue fund management has a partial influence on budget realization, 2) To test and analyze whether the accountability of local revenue fund management has a partial influence on budget realization, 3) To test and analyze whether the transparency of local revenue fund management and accountability of fund management have a simultaneous influence on budget realization. The research method is quantitative, the variables studied are transparency of fund management (X1), accountability for fund management of local revenue (X2) and the dependent variable (bound), namely budget realization in Sidoarjo Regency (Y). Analyzed using SPSS as a statistical analysis tool. Research results: 1) The Coeficients Sig value on the Transparency variable is.0.59 ˃ 0.05, it can be concluded that H1 is accepted, meaning that there is an influence on Transparency with Budget realization. 2) the test results of the Accountability variable analysis of 0.015 ˂ 0.05 can be concluded that H2 is accepted, meaning that there is an influence between Accountability and Budget realization. 3) by the value of Sig. 0.17. then the decision in the F test can be concluded that Transparency with Accountability simultaneously affects budget realization.