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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan PRIVE: Jurnal Riset Akuntansi dan Keuangan (JRAMB) Jurnal Riset Akuntansi Mercu Buana Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Accounting Global Journal Jurnal Fairness Jurnal Akuntansi
Ratna Purnama Sari
Universitas PGRI Yogyakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Prosocial Behavior And Determinants In The Accountability Of Village Fund Management Rani Eka Diansari; May Dina Triastuti; Vidya Vitta Adhivinna; Ratna Purnama Sari; Anandita Zulia Putri
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.253-264

Abstract

The purpose of this study is to investigate the impact of village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure on village fund management accountability. This study's population includes the entire village administration of Sleman Regency. This study is conducted in 17 villages that represent each district with the largest village fund gain under Sleman Regent Decree Number 2/Kep.KDH/A/2021 related to The Amount of Village Fund of 2021. This study used the purposive sampling method. The sample for this study consists of 106 village government officials who are active in managing village funds in accordance with the Minister of Home Affairs of the Republic of Indonesia Regulation 20 of 2018 on village fund management. This research is quantitative.  This study employed primary data, which was collected utilizing questionnaires. This study's data analysis methods included descriptive statistics, data quality, and hypothesis testing. The findings of this study reveal that Village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure all have a major impact on the accountability of village fund management.
Co-Authors Agesti Dwi Setyaningrum Agung Budiyanto Anandita Zulia Putri Budiarto, Dekeng Setyo Citra Setia Mulyani Deden Prasetyo Detasya Rigian May Dina Triastuti Nugraeni Putrie Windarti Raafi Astrian Yudhistira Rahandhika Ivan Adyaksana Rani Eka Diansari Shinta Suryaningrum Sri Widodo Vidya Vitta Adhivinna Zidni Husnia Fachrunnisa