Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Faktor-faktor yang mempengaruhi akuntabilitas pengelolaan dana desa

Gangga Izza Fahera (Universitas Negeri Surabaya)
Made Dudy Satyawan (Universitas Negeri Surabaya)



Article Info

Publish Date
25 Jun 2022

Abstract

The research was conducted with the intention of empirically testing the influence of the competence of the village apparatus, the utilization of the village financial system, community participation, and the government's internal control system on the accountability of village fund management in Kepohbaru District, Bojonegoro Regency. This research uses quantitative methods. The data used is primary data obtained from questionnaires that have been distributed. The purposive sampling technique was used in this study and obtained 102 respondents consisting of village heads, village secretaries, heads of financial affairs, heads of general affairs, government kasi, people's welfare kasi, service kasi, planning kasi and hamlet heads in Kepobharu District, Bojonegoro Regency. After testing, results were obtained, namely internal government control, the competence of village apparatus, and community participation had a significant effect on the accountability of village fund management, while the use of siskeudes did not affect the accountability of village fund management.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...