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All Journal Widya Akuntansi dan Keuangan
Ni Kadek Dwi Tasari
Universitas Hindu Indonesia
Religion Economics, Econometrics & Finance Social Sciences

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Pengaruh Kejelasan Sasaran Anggaran, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Desa di Desa Se-Kecamatan Penebel Ni Kadek Dwi Tasari; Ni Komang Sumadi; I Wayan Budi Satriya
Jurnal Widya Akuntansi dan Keuangan Vol 5 No 2 (2023): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v6i2.4254

Abstract

Accountability is very important in managing village funds to provide assurance of public trust in the government and to bridge the gap between the government and the community. the author's writing is intended to know the impact of clarity on budget targets, the role of citizens, utilization of information technology and human resource competence on the accountability of managing village funds in villages throughout Penebel District. This study utilized a purposive sampling method with a sample size of 144 respondents. Data was collected through the administration of a questionnaire. The data analysis technique employed in this study involves the use of multiple linear regression analysis, the coefficient of determination, testing F, also t. The findings indicate that budget target clarity, community participation, information technology utilization, and human resource competence positively and significantly impact the accountability of village fund management.
Co-Authors I Wayan Budi Satriya Ni Komang Sumadi