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Journal : Basic and Applied Accounting Research Journal

Community Perspective in Village Fund Management in Nagur Village, Serdang Bedagai Regency Aditia Darma Nasution, Dito; Welly, Yerisma
Basic and Applied Accounting Research Journal Vol 3 No 2 (2023): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.03.02.01

Abstract

The research aims to determine the community's perspective in managing village funds in Nagur Village, Serdang Bedagai Regency. The research model was carried out using a descriptive approach with data collection techniques carried out by distributing questionnaires, observations and interviews. The research population was 100 people with a selected sample of 80 samples carried out using a purposive sampling approach. The results of the research explain that the management of village funds from a community perspective in Nagur Village produces a level of satisfaction in the "satisfied" category but has not been able to provide satisfaction at the "very satisfied" level because it has not been able to: 1) reduce the number of productive unemployment, 2) has not been able to improve the community's economy. , and 3) has not been able to provide major benefits for the economic development of Nagur Village. This is caused by the management of village funds which only focuses on physical development and ignores the development of the community's economic foundations.
Analysis of Village Government Financial Management Performance in Deli Serdang Nasution, Dito Aditia Darma; Welly, Yerisma; Sianipar, Martin Yehezkiel
Basic and Applied Accounting Research Journal Vol 4 No 2 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.02.10

Abstract

The aim of this research is to determine the performance of village financial management in Batang Kuis District, Deli Serdang Regency. Data collection in this research used a questionnaire, namely the sample used a purposive sampling method, the research units were the Village Head, Village Secretariat, Village Treasurer or Head of Finance, Section Head, Head of Village Affairs and Village Consultative Body. The number of samples in this study (8 respondents in each village with a total of 9 villages), the analysis method used multiple regression. The results of the research found that Village Apparatus Capacity, Financial Reporting, Quality of BPD Supervision and Village Assistance have a positive and significant influence on village financial management performance in Batang Kuis District, Deli Serdang Regency, both partially and simultaneously.