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All Journal Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Pengabdian Kepada Masyarakat (Mediteg) Media Akuntansi dan Perpajakan Indonesia (MAPI) Shafin: Sharia Finance and Accounting Journal Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Audit dan Perpajakan Realible Accounting Journal Jurnal Akuntansi dan Keuangan Islam (JAKIs) Frontier Management Science (FMS)
Yasir Hadiani
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Mathematics Medicine & Pharmacology Social Sciences Other

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PENGARUH PRINSIP GOOD GOVERNANCE TERHADAP PENGELOLAAN KEUANGAN DESA DI KECAMATAN TAKISUNG KABUPATEN TANAH LAUT Ines Saraswati Machfiroh; Yuli Fitriyani; Yasir Hadiani
Jurnal MSA (Matematika dan Statistika serta Aplikasinya) Vol 13 No 2 (2025): VOLUME 13 NO 2, 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/msa.v13i2.55136

Abstract

Village financial management is supported by several principles, namely transparency, accountability, participation, responsiveness, and competence. This study aims to determine the effect of good governance principles (transparency, accountability, participation, responsiveness, and competence) as independent variables on village financial management as the dependent variable in Takisung District, Tanah Laut Regency. The population in this study consists of village officials working in village and sub-district offices within the Takisung District area, with a sample of five village and sub-district offices and a total of 40 respondents. This study employs a quantitative approach with data collection techniques using questionnaires. Data analysis was carried out using descriptive statistics, data quality tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results show that both partially and simultaneously, transparency, accountability, participation, responsiveness, and competence have a significant effect on village financial management. The R-Square value of 0.979 or 97.9% indicates that these five principles of good governance dominantly determine the effectiveness of village financial management, while the remaining 2.1% is influenced by other factors outside this study. These findings imply that the consistent implementation of good governance principles can enhance accountability and efficiency in village financial management.
Co-Authors Amelia, Noor Andreawan, Anto Ardi Kurniawan Astia Putriana, Astia Febrianti, Norliana Ghalih, Muhammad Ines Saraswati Machfiroh Karolina, Karolina Laoli, Victorinus M.Riduan Abdillah Machfiroh, Ines Saraswati Maulana, Muhammad Farhan MUTA ALI, ABDUL Muthmainnah, Riyadatul Nurmalina, Radna Pulungan, Faisal Fadly Rina Pebriana, Rina Rizky Aldi Setianda Saraswati Machfiroh, Ines Sinaga, Ananda Sabrida Tora Br Smith, Khalid Al Hadring Suwarno, Try Edi Tekad Tekad Yuli Fitriyani Yuli Fitriyani