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All Journal Jurnal Akuntansi Muhammadiyah Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Akuntansi Jurnal Pendidikan dan Konseling Jurnal Bisnis Dan Kajian Strategi Manajemen Ekombis: Jurnal Fakultas Ekonomi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekonomika dan Bisnis Akuntansi dan Teknologi Informasi Innovative: Journal Of Social Science Research Jurnal Abdimas Independen Jurnal Ekonomika dan Bisnis
Rina Maulina
Universitas Teuku Umar
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Akuntansi dan Teknologi Informasi

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Pengaruh akuntabilitas pengelolaan dan optimalisasi penggunaan dana desa terhadap pengembangan badan usaha milik gampong (BUMG) Zamzami Zamzami; Rina Maulina
Akuntansi dan Teknologi Informasi Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.12 KB) | DOI: 10.24123/jati.v16i1.5332

Abstract

Village funds are essential for development; therefore, it is crucial to look into their management and use. This study aims to examine the impact of accountability in managing village funds and optimizing the use of village funds on the growth of village-owned enterprises (a case study in Padang Rubek Village, Kuala Pesisir District, Nagan Raya District). Methods for collecting data include conducting surveys and obtaining as many as 25 respondents. Using a questionnaire, survey data were collected, processed, and analyzed using multiple linear regression tests. The Pearson Correlation Validity Test and the Cronbach Alpha Reliability Test are used to assess the quality of the data for this study. Applying multiple linear regression to data. The findings of this study indicate that the accountability of village fund management has a positive and significant impact on the development of gampong-owned businesses. Moreover, optimizing the use of village funds has a substantial positive impact on the growth of gampong businesses. This result suggests that village-owned enterprises can develop further if village funds are managed appropriately.
Co-Authors Aulia Raibah Azmir Gani Budianto Budianto Cici Darmayanti Eli Yati Era Wati Era Wati Fatmayanti Fatmayanti Ika Rahmadani Jul Fahmi Salim Lilis Marlina Linda Rahmazaniati Linda Wati Maulidza Afni maulindasari Nani Verawati Rahmat Rahmat Riyan Arfansyah Rollis Juliansyah Roni Mulyadi Samsidar Samsidar Sari Maulida Vonna SOUFYAN, DARA ANGREKA syafira_raudha Zamzami Zamzami