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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Ni Kadek Hariani
Universitas Mahasaraswati Denpasar
Economics, Econometrics & Finance

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Kompetensi dan Peran Partisipasi Masyarakat dalam Mewujudkan Akuntabilitas Pengelolaan Dana Desa Ni Kadek Hariani; Luh Komang Merawati; Ida Ayu Nyoman Yuliastuti
SUBSTANSI Vol 6 No 1 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (294.178 KB) | DOI: 10.35837/subs.v6i1.1765

Abstract

This study aims to examine and obtain empirical evidence the effect of village apparatus competency, head village leadership, community participation, utilization of informaton technology and internal control system in accountability of village fund management. The  population in this study  were 8 villages in Kecamatan Selat, Kabupaten Karangasem, using purposive sampling method,  a sample of  44 respondents was obtained consist of the village secretary, head of planning affairs, head of financial affairs, head of BPD, chair of LPM, and head of PKK. The research methodology used is quantitative  using multiple linear regression analysis. The results of this study indicate that the variable village apparatus competency, head village leadership, and utilization of information technology have no significant effect on accountability of village fund management, community participation has positive effect on accountability of village fund management, while internal control system has negative effect on accountability of village fund management.
Co-Authors Ida Ayu Nyoman Yuliastuti Luh Komang Merawati