JAKED
Vol 18 No 2 (2023): November

Determinan Akuntabilitas Pengelolaan Dana Desa Di Kota Denpasar

Luh Kalpika Jyunda A. Suardyana (Universitas Mahasaraswati Denpasar)
I Putu Agus Rana Prasta (Universitas Mahasaraswati Denpasar)
Luh Komang Merawati (Universitas Mahasaraswati Denpasar)
I Dewa Made Endiana (Universitas Mahasaraswati Denpasar)
Ni Made Sunarsih (Universitas Mahasaraswati Denpasar)



Article Info

Publish Date
30 Dec 2023

Abstract

Increasing village fund allocation requires accountability in village fund management. This study aims to examine the internal characteristics of village fund managers, namely the competence of village government officials and organizational commitment as well as the  internal control system and public participation in managing the village fund. The population of this study included village apparatus and BPD in 27 villages of Denpasar city. The data analysis technique used is multiple linear regression.The results show that competence of village government officials, organizational commitment, and public participation do not affect village fund management accountability, while the internal control system is found to have a positive effect significantly. 

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Journal Info

Abbrev

JAKED

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Daerah (JAKD) merupakan jurnal peer review (peer-reviewed journal) yang dipublikasi oleh Universitas Cenderawasih, Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. JAKD merupakan forum informasi dan komunikasi penelitian akuntansi antara komunitas akademisi dan ...