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All Journal Jurnal Akuntansi & Auditing Indonesia El Dinar AKSES: Jurnal Ekonomi dan Bisnis Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Journal of Advanced Multidisciplinary Research Journal of Finance and Islamic Banking JAS (Jurnal Akuntansi Syariah)
Rustam Hanafi
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Religion Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Public Health Social Sciences Other

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Journal : Journal of Advanced Multidisciplinary Research

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The Accountability of Village Fund Management: Study on Villages in the Sub-District of Dempet Damayanti, Novia Vina; Hanafi, Rustam; Sutapa, Sutapa
Journal of Advanced Multidisciplinary Research Vol 5, No 1 (2024): July 2024
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jamr.5.1.60-71

Abstract

Village fund accountability is the responsibility of the village government in managing village funds based on the village fund management law. This study aims to examine the effect of the competence of village apparatus, usage of information technology, community participation, internal control systems, and the application of administrative sanctions on village fund management accountability. The data source is from 62 village apparatus respondents from 16 villages in the Dempet sub-district. Data analysis uses multiple linear regression. The results of this study show that the competence of village apparatus, community participation, internal control systems, and the application of administrative sanctions have a significant positive effect on the accountability of village fund management. Meanwhile, the usage of information technology does not impact village fund management's accountability.
Co-Authors Astuti, Maesaroh Risqi Dwi Damayanti, Novia Vina Luluk Muhimatul Ifada Sutapa Sutapa Sutapa Yulianto, Ahmad Rudi Zainal Alim Adiwijaya, Zainal Alim