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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Journal of Accounting and Investment Jurnal Riset Akuntansi dan Keuangan JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Jurnal Manajemen Kesehatan Yayasan RS.Dr. Soetomo Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Jurnal Riset Akuntansi Kontemporer The Indonesian Journal of Accounting Research Reviu Akuntansi dan Bisnis Indonesia Jurnal Kajian Akuntansi dan Auditing Prosiding Seminar Nasional Program Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis
Ietje Nazaruddin
Faculty Of Economics And Business, Universitas Muhammadiyah Yogyakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Jurnal Riset Akuntansi Kontemporer

 1 
THE MEDIATION ROLE OF INTERNAL CONTROL IMPLEMENTATION IN VILLAGE FINANCIAL ACCOUNTABILITY PERFORMANCE Ietje Nazaruddin; Nisa Nirmala; Siti Fatimah; Ifa Ratifah
JRAK Vol 15 No 1 (2023): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i1.6431

Abstract

This study aims to examine the role of internal control implementation as a mediating variable in the relationship between financial knowledge and public participation in the village's financial accountability performance. This research used a questionnaire. Then, the hypotheses were tested utilizing Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results showcased that the internal control implementation mediated the relationship between financial knowledge and public participation in the village's financial accountability performance. Further, this study provides practical implications for the government to increase the actualization of the internal control implementation in village financial management.
Co-Authors Afifah Hasna Afifah Hasna Agrina Vina Rachmawati Arie Frinola Minovia Arif Wahyu Nur Kholid Arif Wahyu Nur Kholid Arlina Dewi Barbara Gunawan Caesar Marga Putri Caesar Marga Putri, Caesar Marga Dony Aji Pangestu Dwi Fitri Puspa Erni Suryandari Erni Suryandari, Erni Evi Rahmawati Evi Rahmawati Fathmaningrum, Erni Suryandari Fitri Wahyuni Fitri Wahyuni Gatot Ahmad Sirojudin Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Harjanti Widiastuti Henry Setyawan Susanto Henry Setyawan Susanto Ifa Ratifah Ilham Maulana Saud Ilham Maulana Saud Ilham Maulana Saud Ilham Maulana Saud Indah Yani Irfan Helmi Nugroho Lilla Crebas Nida Shintya Maulida Nisa Nirmala Nurul Harsanti Rahmawati, Hapsari Diah Ratna Prasetyoningrum Evanauli, Ratna Prasetyoningrum Resti Yulistia M Salsabila Putri Aryati Sibuea Siti Fatimah Sri Budhi Rezki Subhan Fajry Tiyas Puji Utami Tiyas Puji Utami Yustisia Melasari Rahmandani