Akuntansi dan Teknologi Informasi
Vol. 17 No. 1 (2024): Volume 17, No.1 Maret 2024

Apakah kejelasan sasaran anggaran dan sistem pelaporan memengaruhi akuntabilitas pengelolaan dana desa?

Ratin Ahaya (Fakultas Ekonomi, Universitas Negeri Gorontalo, Indonesia)
Niswatin Niswatin (Fakultas Ekonomi, Universitas Negeri Gorontalo, Indonesia)
Usman Usman (Fakultas Ekonomi, Universitas Negeri Gorontalo, Indonesia)



Article Info

Publish Date
29 Mar 2024

Abstract

This research aims to determine the effect of clarity of budget targets and reporting system on accountability in village fund management in village throughout Asparaga Sub-District, Gorontalo Regency. The decrease in the amount of village funds received raise concern about the village's readiness in managing these funds. This research use quantitative methods using primary data obtained from questionnaire and measured using a likert scale. The data collection technique used a research questionnaire which was distributed to village officials with a total of 60 samples in this study. The tool used in this research is SPSS 27th version (statistical program for social science). Based on the results of the t test and f test of this research, it is known that clarity of budget targets and the reporting system has an influence on the accountability of village fund management. The clearer the budget targets and reporting systems in government, will help increase accountability in village fund management.

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Journal Info

Abbrev

jati

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu ...