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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Analisa Akuntansi dan Perpajakan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdidas International Journal of Social Science, Education, Communication and Economics Journal of Applied Accounting Equivalent : Journal of Economic, Accounting and Management Tadulako Social Science and Humaniora Journal Economic and Business Horizon JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Meldawati, Lucyani
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THE EFFECT OF APPARATUS COMPETENCE IN VILLAGE FUND MANAGEMENT AND THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT (A SURVEY AT VILLAGE OFFICES THROUGHOUT MASAMA DISTRICT): Lestari, Ni Komang Sindy; Masdar, Rahma; Din, Muhammad; Meldawati, Lucyani; Betty, Betty
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53365

Abstract

Abstract This study aimed to analyze the effect of village fund management officials’ competence and the implementation of the Village Financial System on the accountability of village fund management. The research problem focused on weaknesses in village fund accountability at the village government level. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 70 village officials involved in village fund management. Multiple linear regression analysis was applied to analyze the data. The results show that the competence of village fund management officials has a positive and significant effect on village fund management accountability. In addition, the implementation of the Village Financial System has a positive and significant effect on accountability. Simultaneously, both variables significantly influence village fund management accountability. This study concludes that improving officials’ competence and optimizing the village financial system play an important role in enhancing accountability in village fund management.  Keywords: officials’ competence, village financial system, accountability, village funds
Co-Authors Abda Abda Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Afgymnastiardin, Afgymnastiardin betty betty Chairil Furqan, Andi Erwinsyah Erwinsyah Femilia Zahra Fikry Karim Furqan, Andi Chairil Gunarsa, Arif Indriyani, Dita Lande, Marisa Pratiwi Latifah Sukmawati Yuniar Lestari, Ni Komang Sindy Masruddin Masrudin Masrudin, Masrudin Megawati - Megawati, Nani Muhammad Din Munawarah Munawarah, Munawarah Mustamin Mustamin Nadhira Afdalia, Nadhira Nasrun Naida Putra, Yosua Angkasa Rahma Masdar Saleh, Fadli Moh Saleh, Fadli Moh. Selvyana Suryadi Hadi