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All Journal Islamic Accounting and Finance Review
Kadir, Puspita
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Penerapan Sistem Keuangan Desa dan Partisipasi Masyarakat Terhadap Akuntabilitas Keuangan Desa Dengan Transparansi Keuangan Sebagai Variabel Moderasi Kadir, Puspita; Memen Suwandi; Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 2 (2024): Volume 5 (2) Desember 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i2.55668

Abstract

This research aims to examine the influence of the implementation of the village financial system and community participation on village financial accountability.The data used in the research is primary data collected through direct questionnaire surveys. Data analysis uses multiple regressionanalysis and moderated regression analysis with an absolute difference value approach. The results of research using multiple linear regression analysis show that the implementation of the village financial system has a positive and significant effect, and community participation has a positive and significant effect on village financial accountability. Analysis of moderating variables using the absolute difference value approach shows that the level of financial transparency is able to moderate the implementation of the village financial system towards village financial accountability, and the level of financial transparency is able to moderate community participation in village financial accountability.
Co-Authors Memen Suwandi Suhartono