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All Journal Expensive: Jurnal Akuntansi dan Keuangan
Atensyah, Atensyah
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Decision Sciences, Operations Research & Management Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Kinerja Perangkat Desa dalam Pengelolaan Dana Desa Atensyah, Atensyah; Fachruzzaman, Fachruzzaman; Abdullah, Abdullah
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i3.13369

Abstract

This primary focus of this study is to evaluate the various elements influencing the effectiveness of village apparatuses in managing Village Funds, specifically highlighting the aspects of work motivation and competence. Adopting a quantitative design, this research involved 60 village officials in Seginim District, South Bengkulu Regency, as survey respondents. Sample selection relied on the purposive sampling method, establishing prerequisites of at least one year of service and holding an administrative position. After data processing via the SPSS program using multiple linear regression techniques, the empirical findings reveal that the work competence of the apparatus exerts a positive and significant partial impact on the success of village fund management. Likewise, work motivation is proven to trigger a significant increase in performance. Simultaneously, the combination of both factors contributes to boosting the accountability and efficiency of the village apparatus. The output of this research underscores the urgency of strengthening motivation and escalating capacity to achieve transparent and efficient village financial governance in alignment with the latest regulations.
Co-Authors Abdullah Abdullah Fachruzzaman, Fachruzzaman