Journal of Accounting Research, Organization and Economics (JAROE)
Vol 5, No 1 (2022): JAROE Vol. 5 No. 1 April 2022

The Effect of Village Officers’ Role, Village Officers’ Performance, and Monitoring System on the Accountability of Village Fund Management

Hisanah Humaira (Syiah Kuala University)
Jalaluddin Jalaluddin (Syiah Kuala University)
Gamal Batara (Syiah Kuala University)



Article Info

Publish Date
03 May 2022

Abstract

This study aims (1) to examine the effect of village officers’ role on the accountability of village fund management, (2) to examine the effect of village officers’ performance on the accountability of village fund management, (3) to examine the effect of monitoring system on the accountability of village fund management, and (4) to examine the influence of village officers’ role, village officers’ performance, and monitoring system on the accountability of village fund management simultaneously. The population in this study consist of villages in Banda Aceh City, with total of 47 villages. The respondents are the village head, village secretary, and village finance officer who take parts in managing village funds, thus the total respondents are 141 respondents. Data are collected using questionnaires that was distributed directly to respondents from March to June 2021. The analytical method used is multiple linear regression with the SPSS v.25. The results show that the village officers’ rp;e, vilalge officers’ performance, and the monitoring system have a significant effect on the accountability of village fund management.

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Journal Info

Abbrev

JAROE

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope of JAROE covers business and economics related fields. It receives and publishes conceptual, research, and review papers in business and economics related fields. It aims to be a highly reputable journal which publish high quality articles. Subject areas suitable for publication in JAROE ...