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All Journal Jurnal Riset Ilmu Akuntansi
Dionisia Watu
Universitas Flores, Ende, Indonesia
Economics, Econometrics & Finance

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PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Dionisia Watu; Yulita Londa; Sabulon Sayang
Jurnal Riset Ilmu Akuntansi Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023: September 2023
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v4i2.3908

Abstract

The aims of this research are 1. To find out the effect of community participation on the accountability of managing village funds in Golewa District, Ngada Regency. 2. To determine the effect of human resource competence on the accountability of managing village funds in Golewa District, Ngada Regency. 3. To find out the effect of supervision on the accountability of managing village funds in Golewa District, Ngada Regency. This type of research uses causality research, the research was conducted in villages throughout Golewa District, Ngada Regency, the research data obtained will be analyzed with the help of the SPSS (Statistical Package for the Social Sciences) software application. Based on the results of the study, data was obtained that: The results of testing the community participation variable showed a regression coefficient value of 0.304. The tcount value of the community participation variable > ttable (2.047 > 2.02439) and a significant level of 0.048 <0.05. The results of testing the human resource competency variable show a regression coefficient value of 0.277. The tcount value of the human resource competence variable > ttable (2.184> 2.02439) and a significant level of 0.035 <0.05. The results of testing the community participation variable showed a regression coefficient value of 0.743. The tcount value of the community participation variable > ttable (3.262> 2.02439) and a significant level of 0.002 <0.05.
Co-Authors Sabulon Sayang Yulita Londa