Journal of Accounting and Finance (JACFIN)
Vol. 1 No. 2 (2019): Agustus

Pengalihan Anggaran dan Akuntabilitas Publik terhadap Infrastruktur di Desa Kecipir, Kabupaten Brebes

Muhammad Kuntoro (Universitas Muhadi Setiabudi)
Titi Rahmawati (Universitas Muhadi Setiabudi)
Dwi Harini (Universitas Muhadi Setiabudi)
Muhammad Badrun Zaman (Universitas Muhadi Setiabudi)
Amelia Sholeha (Universitas Muhadi Setiabudi)



Article Info

Publish Date
24 Aug 2019

Abstract

This study aims to examine the effect of budget diversion and public accountability on infrastructure in Kecipir Village, Brebes Regency. The population of this study is the people of Kecipir Village in Brebes Regency. This research is a descriptive research with a quantitative approach that uses primary data as a source of data. Data collection techniques in the form of field research (field research). The results showed that the budget transfer variable had an effect of 36% and significantly affected the infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management whose source of the budget is people's funds, the public accountability variable affects 64% and significantly affects infrastructure in Kecipir Village. It is known that according to respondents, public accountability is related to the government's accountability for budget management, the source of which is people's funds.

Copyrights © 2019






Journal Info

Abbrev

jacfin

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

JACFIN merupakan jurnal yang diterbitkan oleh Program Studi Akuntansi Universitas Muhadi Setiabudi Brebes dengan nomor issn 2746-5624 (media online) JACFIN terbit 2 (dua) kali dalam satu tahun yaitu Agustus dan Februari yang berisi hasil pemikiran dan penelitian pada bidang akuntansi keuangan, ...