Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB)
Vol 2 No 2 (2023): Jurnal Ilmiah Keuangan Akuntansi Bisnis

Pengaruh Penggunaan Dana Desa, Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa Terhadap Kesejahteraan Masyarakat Desa Majasto Kecamatan Tawangsari

Hidayah Rukmana (Institut Teknologi Bisnis AAS Indonesia)
Wikan Budi Utami (Institut Teknologi Bisnis AAS Indonesia)
Darmanto (Institut Teknologi Bisnis AAS Indonesia)



Article Info

Publish Date
30 Jun 2023

Abstract

This study aims to determine the effect of the Use of Village Funds, Accountability, and Transparency of Village Finances on Community Welfare. This study uses a type of quantitative research with primary data with data collection techniques using questionnaires. The population in this study is all people in Majasto Village, totaling 4,377 people. The sampling technique was convenience sampling using the Slovin formula with a standard error of 10% so that a sample of 98 people was obtained and rounded up to 100 people. Data analysis used to process research data is descriptive statistical analysis, validity test, reliability test, classic assumption test. Testing the hypothesis using multiple linear analysis, F test, t test, and test the coefficient of determination (R2). The results of data processing using SPSS show that testing the regression model with the F test is feasible to use in this study. Then partially the use of village funds has a positive and significant effect on community welfare. Village financial accountability has a positive and significant effect on community welfare. Village financial transparency has a positive and significant effect on community welfare. Keywords: Village Funds, Accountability, Transparency, Community Welfare

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Journal Info

Abbrev

jikab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) merupakan jurnal yang mempublikasikan tulisan Ilmiah yang dijadikan sumber informasi dan komunikasi bagi akademisi, pemerhati ilmu pengetahuan, pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik Kajian meliputi (1) ...