International Journal of Business and Applied Economics (IJBAE)
Vol. 2 No. 4 (2023): July 2023

Accountability of Village Financial Management in Thematic Tourism Villages

Yuni Lestari Br Sitepu (Department of Acconting, Faculty of Economics and Business, Universitas Sumatera Utara)
Elisabet Siahaan (Unknown)
Ance Marintan D. Sitohang (Unknown)



Article Info

Publish Date
01 Aug 2023

Abstract

This study aims to determine the influence of the role of village officials, village apparatus competence, community participation, and information technology on village financial management accountability. The method for determining the sample is proportional stratified random sampling and data collection using a questionnaire. This study shows that community participation and information technology have a significant effect on village financial management accountability. This study shows that the better community participation and information technology are, the better the accountability of village financial management. Meanwhile, the role and  competence of village officials do not affect the accountability of village financial management. The competence of village officials in this study is still inadequate and still requires regular assistance and training for accountability in village financial management.

Copyrights © 2023






Journal Info

Abbrev

ijbae

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

International Journal of Business and Applied Economics (IJBAE), is an international peer-reviewed journal that is aimed to be an international forum and platform for disseminating high-quality business, management, and economic-related researches, by Formosa Publisher. IJBAE seeks to publish ...