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The Influence of Control System Apparatus Competence Internal Supervision on Local Government Accountability Abduh, Muahammad; Ramdhani, Rezah
Journal Development Manecos Vol. 3 No. 1 (2025): Journal Development Manecos
Publisher : Scieclouds Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71435/610430

Abstract

Research data demonstrates that internal controls together with apparatus competence and internal supervision function as influential factors leading to better government accountability. Internal control systems establish a direct positive relationship with the accountability of the Makassar City Regional Government due to proper execution of well-developed control frameworks. While the competence of the apparatus has a positive and significant effect on the accountability of the Makassar City Regional Government, this means that with good apparatus competence it will increase the accountability of the regional government in Makassar City and Internal supervision has a positive and significant effect on the accountability of the Makassar City Regional Government, this means that with the implementation of good internal supervision it will increase the accountability of the regional government in Makassar City.
Effect of Transparency, Accountability and Community Participation on Village Fund Management in Mamasa Regency Nuramal, Nuramal; Rusni, Rusni; Ishak , Ishak; Abduh, Muahammad
Journal of Management and Administration Provision Vol. 5 No. 2 (2025): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v5i2.629

Abstract

This article explores the effect of Transparency, Accountability and Community Participation on Village Fund Management. The objective is to analyze the partial effect of the independent variables on the dependent variable. Transparency, Accountability and Community Participation are independent variables, while Village Fund Management is the dependent variable. The research was carried out in   Mamasa Regency. The research respondents were 51 people selected by purposive sampling technique. The research data were obtained through questionnaire distribution. Multiple regression analysis was used to analyze the data. The results are then interpreted. The conclusion was drawn that Transparency and Accountability have significant and partial effect on Village Fund Management. Meanwhile, Community Participation has no effect on Village Fund. Thus, Transparency and Accountability need to be considered by the village level government in Bambang Sub-district, Mamasa Regenc, who manages the village funds so that the objectives of providing funding assistance for village development can be achieved.