PENGARUH STRUKTUR MODAL, PERPUTARAN PIUTANG, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR

Abstract

Community empowerment is crucial in optimizing the use of village funds for sustainable development and improving welfare. This study aims to analyze the role of village officials and accountability in managing village funds in Lawe Kongker Hilir Village, Lawe Alas District, Southeast Aceh Regency. Using a quantitative approach, primary data were collected through questionnaires distributed to respondents. Data were analyzed using SPSS, including descriptive statistical tests, classical assumption tests, simple linear regression, and partial hypothesis tests, as well as coefficients of determination. The results show that the role of village officials has a positive and significant effect on village fund management. Similarly, accountability also has a positive and significant effect on village fund management. Simultaneously, the role of village officials and accountability together have a positive and significant effect on village fund management. The adjusted R-square value of 0.581 indicates that 58.1% of the variation in village fund management is explained by the role of village officials and accountability, while the remaining 41.9% is explained by other variables not examined. These findings emphasize the importance of strengthening the role of village officials and increasing accountability for optimizing village fund management.