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Rudy Karyanto
Badan Pengawas Keuangan dan Pembangunan RI
Economics, Econometrics & Finance

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Apakah Penyaluran Dana Desa Terhambat oleh Karakteristik Kepala Desa? Rudy Karyanto
Jurnal Akuntansi dan Bisnis Vol 16, No 2 (2016)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1155.184 KB) | DOI: 10.20961/jab.v16i2.203

Abstract

The government is trying to build state of the village with the Village Fund, but many assume that the head of the village there is less quality that is hindering its implemen-tation. This study aims to find empirical evidence about the influence of the character-istic village head against the delivery timeliness accountability report progress in im-plementation of the Village Budget for the report as a condition of the Village Fund distribution. Factors tested in this study are age, years of education, and gender of the village head. This research was carried out on all village heads in Pati 2015. The sam-pling method used is purposive sampling method. These factors were then tested us-ing logistic regression at the significance level of 5 percent. The results of the study identified that age and years of service does not affect the timeliness of the submission of accountability reports progress in implementation of Budget village. While educa-tion levels significantly negative impact on the timeliness of delivery Accountability Report Actual Budget Implementation and gender village headman positive and sig-nificant effect on the timeliness of the delivery of the Budget Implementation Realiza-tion Accountability Report PBDesa. The influence of the characteristics of the head of villages surveyed by 5.7 percent against the timeliness of report submission Accounta-bility Actual Budget Implementation village.
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