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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan BJRA (Bongaya Journal of Research in Accounting) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Maspul Journal of Community Empowerment Kontigensi: Jurnal Ilmiah Manajemen J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Andika Rusli
Universitas Muhammadiyah Palopo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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The Role of Ethical Belief, Accounting Literacy, and Digital Literacy in Village Financial Management Arif, Ahmil Fauzan; sahrir; Andika Rusli
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i1.23053

Abstract

This study is motivated by the need to strengthen accountable and transparent village financial management. The objective of this research is to examine whether ethical beliefs, accounting literacy, and digital literacy influence village financial management among village officials in North Luwu Regency. A quantitative associative approach was applied. The study involved 120 village officials directly involved in financial management, selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that ethical beliefs and digital literacy significantly affect village financial management, while accounting literacy does not show a significant partial effect. However, simultaneously, the three variables have a significant influence. These findings imply that ethical integrity and digital competence among village officials play a crucial role in improving the quality of village financial management practices.
Co-Authors A. Dahri Adi Patra Abid Ramadhan Ahmad Rahman Akbar Arif Ali Djamhuri Amanda Amanda Andi Dahri Adi Patra Arif, Ahmil Fauzan Asriany Ayu Budiana Subrata Dewi Sri Ervia Pratiwi Fikra Yanti Halim Usman Hapid Hapid Holyness Nurdin Singadimedja I Ketut Patra Ika Lestari Wara Imamma’ruf Imamma’ruf Indah Pratiwi Ita Purnamasari Jumawan Jasman M. Fachri Achmad Melisa Miftahul Khairah Mudinillah, Adam Muh Askin Nadila Nadila Nispa Sari Nur Vadillah Nurdea Sahib Nurfaidzin Nurfaidzin Radiatul Aziz Renaldy Makmur Rifqa Ayu Dasila Rismawati Rismawati Rismawati Rismawati Rismawati Sudirman Saharuddin Sahrir Salju Salju Sardillah Syahril Sarmila Shinta Muhariati Sri Ayu Astuti AP Surianti Surianti Tarsan Dasar Tenri Andi Nur Tiara Madani. B Wahyuni Magfirah