Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Baiq Mira Luthfiani
Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Faktor – Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa di Kabupaten Lombok Tengah Baiq Mira Luthfiani; Thatok Asmony; Rr Titiek Herwanti
E-Jurnal Akuntansi Vol 30 No 7 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i07.p20

Abstract

Accountability of village fund management is the responsibility of the village government to the community related to village fund management. This study aims to obtain empirical evidence of the influence of the competence of village officials, the application of the social security system, the tax treasurer compliance of the village treasury and community participation in the accountability of village fund management. The method in this research is descriptive quantitative with data analysis techniques using multiple linear regression test. The study was conducted in 127 in 12 districts of Central Lombok Regency. The samples in this study were 88 people who were determined using the purposive sampling method. Data collected by questionnaire method. The results showed the competence of village officials and community participation did not affect the accountability of village fund management, while the application of the siskeudes and tax treasury compliance of the village treasurer had a positive effect on the accountability of village fund management. Keywords: Accountability; Device Competency; Siskeudes Application; Tax Compliance; Society Participation.
Co-Authors Thatok Asmony Titiek Herwanti