Jurnal Eksplorasi Akuntansi (JEA)
Vol 3 No 3 (2021): Jurnal Eksplorasi Akuntansi (JEA)

Faktor - Faktor Yang Mempengaruhi Kesiapan Aparatur Desa dalam Implementasi Pengelolaan Keuangan Dana Desa pada Masa Pandemi Covid-19

Wahyu Ramadhan (Fakultas Ekonomi, Universitas Negeri Padang)
Fefri Indra Arza (Fakultas Ekonomi, Universitas Negeri Padang)



Article Info

Publish Date
09 Oct 2021

Abstract

This study aims to determine the effect of communication, human resource competence, resistance to change and leadership commitment to the readiness of the apparatus in managing village funds during the pandemic. The population of this research is all Nagari apparatus in XX Koto District. The sample used is 72 respondents with total sampling technique. This study uses quantitative methods by distributing questionnaires directly. This study was tested using multiple regression analysis. The results obtained from this study indicate that communication and resistance to change have no significant effect on the readiness of village officials in managing village funds during the pandemic, while human resource competence and leadership commitment have a significant positive effect on the readiness of village officials in managing village funds during the pandemic.

Copyrights © 2021






Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...