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p-Index From 2021 - 2026
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All Journal Hita Akuntansi dan Keuangan
Ni Kadek Suardiani
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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Determinan Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Pada Pemerintahan Desa Se-Kecamatan Ubud Ni Kadek Suardiani; I Wayan Sudiana; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/wk05tx23

Abstract

Based on the issues being studied, this research uses a quantitative approach. The sample taken consists of the Village Head, Village Secretary, Financial Officer, General Officer, Planning Officer, and Village Consultative Body (BPD), resulting in a total sample of 42 respondents. The conclusions of this study can be summarized as follows: 1) The implementation of the village financial system has a positive and significant impact on the accountability of village funds (Case study on villages in Ubud District, Bali). 2) Internal controls have a positive and significant effect on the accountability of village funds (Case study on villages in Ubud District, Bali). 3) The Adjusted R-Square value of 0.631 indicates that 63.1% of the independent variable is explained by the dependent variable, while the remaining 36.9% is explained by other variables or factors.
Co-Authors I Wayan Sudiana Ni Ketut Muliati