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All Journal Muhasabatuna: Jurnal Akuntansi Syariah
Wafiq Nadia Ulfa
Universitas Islam Syarifuddin Lumajang
Economics, Econometrics & Finance

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The Influence of Accountability and Sharia Principles on the Management of Village Revenue and Expenditure Budgets (APBDes) in Puger District, Jember Regency Mamik Mutammima; Wafiq Nadia Ulfa
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 8 No. 1 (2026): Juny
Publisher : Lembaga Penelitian, Penerbitan dan Pengabdian Masyarakat Institut Agama Islam syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v8i1.3986

Abstract

Accountability in APBDes management is an important factor that determines transparency and public trust in village fund management. Sharia principles, which include justice, honesty, and responsibility, also play a role in ensuring village financial management runs in accordance with religious values and ethics. This research is a type of primary data quantitative research with purposive sampling technique. The sample used was 6 villages in Puger District, Jember Regency with 60 respondents. The data analysis method was processed using SPSS 25. The results of this study indicate that: (1) Accountability has a positive and significant effect on the management of APBDes in Puger District, Jember Regency. (2) Sharia principles have a positive and significant effect on the management of APBDes in Puger District, Jember Regency. Together, accountability and sharia principles influence the management of APBDes by 37.8%.
Co-Authors Mamik Mutammima