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Lita Yulita Fitriyani
Universitas Pembangunan Nasional “Veteran” Yogyakarta
Social Sciences

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Analisis Pengaruh Transparansi, Akuntabilitas, dan Peran Perangkat Desa terhadap Pengelolaan Dana Desa Lita Yulita Fitriyani; Marita Marita; Windyastuti Windyastuti; Mustholihul Absor
Eksos LPPM Vol 2, No 2 (2020): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksos.v2i2.4163

Abstract

This study aims to examine the influence of the variables Transparency, Accountability, and the Role of Village Officials on Village Fund Management in Kedewan District. This study uses a purposive sampling method with 30 respondents in five villages in Kedewan District. They are Kedewan district, Beji district, Hargomulyo district, Kawengan district and Wonocolo district. Data collection techniques in this study were in the form of questionnaires. The analysis used is multiple regression analysis using SPSS (Statistical Package for Social Science) version 20. The results of this study indicate that the variables Transparency, Accountability, and the Role of Village Officials affect the Village Fund Management variable.
Pemahaman Perangkat Desa Terhadap Aspek Perpajakan dalam Pengelolaan Keuangan Desa di Kabupaten Bantul Dwi Sudaryati; Sucahyo Heriningsih; Lita Yulita Fitriyani
Eksos LPPM Vol 2, No 1 (2020): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksos.v2i1.4155

Abstract

The Central Government's policy on the transfer of Village Funds continues to increase significantly, this is a potential tax cut and collection. Law No. 6 of 2014 concerning Villages (Village Law) makes the role of village officials, very important to regulate and manage village finances, including the taxation aspects. However, village apparatus do not fully understand and understand aspects of taxation in village financial management. This study aims to determine the understanding of village apparatus on tax aspects in village financial management, which includes tax collection and deduction. This research was conducted in villages in Bantul Regency which had BUMDes in accordance with data from the Ministry of Home Affairs (Prodeskel) of 35 villages. Respondents in this study are village apparatus involved in village financial management, including village heads, village secretaries, and village treasurers. This study uses primary data in the form of questionnaires and interviews. The results showed that village apparatus in Bantul Regency fully understand the implementation of taxation aspects in village financial management.
Co-Authors Dwi Sudaryati Marita Marita Mustholihul Absor Sucahyo Heriningsih Windyastuti Windyastuti