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PERSEPSI PERANGKAT DESA MENGENAI PENGARUH TATA KELOLA ALOKASI DANA DESA TERHADAP PEMBERDAYAAN DAN PENINGKATAN KESEJAHTERAAN MASYARAKAT

*Yuliana Nur Safitri  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Tri Jatmiko Wahyu Prabowo  -  Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro

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Abstract
This study aims to determine the perceptions of village officials regarding the influence of governance of Village Fund Allocation on community empowerment in Brebes Regency and to determine perceptions of village officials regarding the influence of Village Fund Allocation governance on improving the welfare of village communities in Brebes Regency. This study uses village fund allocation governance as the independent variable, while community empowerment and community welfare improvement as the dependent variable. The sample consisted of 70 respondents which was conducted using simple random sampling technique. The research conducted is a type of quantitative research with descriptive statistical analysis methods. The results of this study indicate that governance of Village Fund Allocation has a positive and significant effect on community empowerment. Governance of Village Fund Allocation has a positive and significant effect on improving people's welfare. Based on these results, all hypotheses in the study were declared accepted
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Keywords: Governance of Village Fund Allocation, Community Empowerment, Improvement of Community Welfare

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