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All Journal Dinamika Akuntansi Keuangan dan Perbankan JURNAL AKUNTANSI DAN BISNIS Jurnal Ilmiah Sultan Agung Riset Akuntansi dan Keuangan Indonesia International Journal of Accounting, Management, and Economics Research : Ijamer
Khoirul Fuad
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : JURNAL AKUNTANSI DAN BISNIS

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ANALISIS IMPLEMENTASI SISTEM KEUANGAN DESA, PARTISIPASI MASYARAKAT, PERSEPSI DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA STUDI KASUS PADA 16 DESA DI KECAMATAN BLORA, KABUPATEN BLORA Rizky Putri S; Khoirul Fuad
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/7bw6yk67

Abstract

This research aims to determine the effect of the village financial system, community participation, perceptions and the competence of village officials on the accountability of village fund management at 16 villages in Blora District, Blora Regency. The method applied in this research is quantitative research. The data used comes from primary data obtained through distributing questionnaires using a linear scale. The technique applied in this research is purposive sampling technique. The research sample included 16 villages in Blora Subdistrict, Blora Regency with each village having 5 respondents with a total of 80 respondents. Data processing was done by multiple linear regression analysis using SPSS software. The results of this study indicate that the village financial system, community participation, and perceptions of village officials have a positive effect on the accountability of village fund management, while the competence of village officials has no effect on the accountability of village fund management.
Co-Authors Amalia Septiana Dela Wiradinata Farah Aida Ahmad Nadzri Ika Himayati Luthfa Mega Wahyu Widawati Nur Prasetyo Aji Rizky Putri S Santi Putriani Sinta Putriana Winarsih Winarsih