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Ulfa Harnaida
Akuntansi, Universitas Teuku Umar
Arts Humanities Computer Science & IT Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH SISTEM KEUANGAN DESA (SISKEUDES) DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN KUALA BATEE KABUPATEN ACEH BARAT DAYA Ulfa Harnaida; Dewi Sartika; Lilis Marlina
Ensiklopedia of Journal Vol 8, No 11 (2026): Vol. 8 No. 11 Agustus 2026
Publisher : Ensiklopedia of Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i11.4031

Abstract

This study aims to determine the effect of the implementation of the Village Financial System (Siskeudes) and community participation on accountability in the management of village funds in Kuala Batee Subdistrict, Southwest Aceh Regency. This study employs a quantitative approach using a survey method through the distribution of questionnaires. The population of this study consists of all village officials in the 21 villages of Kuala Batee Subdistrict, Southwest Aceh Regency. Sampling was conducted using purposive sampling, with a total of 105 respondents comprising Village Heads, Village Secretaries, Village Treasurers, Village Operators, and Tuha Peut. The data analysis techniques used in this study included data quality tests comprising validity and reliability tests followed by tests of classical assumptions, including tests for normality, multicollinearity, and heteroscedasticity, followed by Multiple Linear Regression Analysis and Hypothesis Testing, which included the t-test, F-test, and Coefficient of Determination (R²) test. The results of the study indicate that the implementation of the Village Financial System (Siskeudes) and community participation simultaneously have a positive and significant effect on the accountability of village fund management.Keywords: Village Financial System (Siskeudes), Community Participation, Accountability in Village Fund Management.
Co-Authors Dewi Sartika Lilis Marlina