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All Journal Hita Akuntansi dan Keuangan
Ni Wayan Krisna Purnama Dewi
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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PENGARUH KEJELASAN SASARAN ANGGARAN, KOMPETENSI, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA KANTOR DESA SE- KECAMATAN BLAHBATUH, KABUPATEN GIANYAR Ni Wayan Krisna Purnama Dewi; Ni Wayan Alit Erlinawati
Hita Akuntansi dan Keuangan Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v1i1.778

Abstract

Thisl study aims to determine thel effect of clarityl of budget targets, competencies, andl communityl participationl on village fund managementl accountabilityl inl Blahbatuhl District, Gianyarl Regency. Thel populationl inl thisl study were all village apparatuses inl Blahbatuhl District with 161 apparatus. Thel sample inl thisl study was 9 villages inl Blahbatuhl District with 81 respondents. Thel method of determiningl thel sample usingl purposive sampling, datal were collected usingl a questionnaire that was measured with a Likert scale. Datal were analyzed with Multiple Linear Regression Analysis. based on thel results of thisl study indicate that thel clarityl of budget targets, competencies, andl communityl participationl has a positive andl significant effect on thel accountabilityl of village fund management. Thisl shows that thel better thel clarityl of budget targets, competenciesl andl communityl participation, thel accountabilityl of village fund managementl inl Blahbatuhl District, Gianyarl Regency will be better.
Co-Authors Ni Wayan Alit Erlinawati