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All Journal Setrum : Sistem Kendali-Tenaga-elektronika-telekomunikasi-komputer JURNAL NASIONAL TEKNIK ELEKTRO Rang Teknik Journal Indonesian Journal of Electrical Engineering and Computer Science Andalasian International Journal of Applied Science, Engineering, and Technology Andalas Journal of Electrical and Electronic Engineering Technology Jurnal Andalas: Rekayasa dan Penerapan Teknologi Jurnal Rekayasa elektrika Income Journal: Accounting, Management and Economic Research Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering)
Adrianti, Adrianti
Universitas Andalas
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Mechanical Engineering Other

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Journal : Income Journal: Accounting, Management and Economic Research

 1 
Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Bantuan Langsung Tunai Dana Desa Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi Di Kabupaten Gowa Adrianti, Adrianti; Sumarlin, Sumarlin; Anwar, Puspita Hardianti
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.29

Abstract

The purpose of this study was to find out how accountability and transparency influence the management of direct assistance to disburse village funds with an internal control system as a moderating variable in Gowa Regency. The data used in this research is primary data collected through a direct questionnaire survey. Data analysis used multiple linear regression analysis and moderating regression analysis with the absolute difference value approach. The number of respondents used in this study were 150 people. Respondents in this study were all village officials in Bontonompo District. The results of this study indicate that accountability has a positive and significant effect on the management of BLT Dana Desa. Transparency has a positive and significant effect on the management of the Village Fund BLT. The internal control system does not moderate the effect of accountability on the management of the Village Fund BLT. The internal control system moderates the effect of transparency on the management of the Village Fund BLT.
Co-Authors Aminuyati Anwar, Puspita Hardianti Asharry, Edwindiansyah Asri, Shaumi Novila Citra Dewi Edwindiansyah Asharry Fakhri, Albeni Indora, Muhammad Fachreyza Kamil, Insannul Muhammad Imran Hamid Muhammad Nasir Muhammad Rivaldi Mukhlisiah, Nurul Nasir, Muhammad Nurul Mukhlisiah Pinto Anugrah Prasetya, Rudy Putra, Andi Muhammad Nur Rada Tamara Putri Riko Nofendra Rudy Prasetya Salsabila, Zahira Shiva Shaumi Novila Asri Syafdini, Riki Syafii . Syndy Maiyunis Firdaus Syukri Yunus Thoriq Kurnia Agung