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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Zuharista Laila Nur Safitri
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Economics, Econometrics & Finance Education Social Sciences

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PEMODERASI TRILOGI KEPEMIMPINAN KI HADJAR DEWANTARA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Sri Ayem; Zuharista Laila Nur Safitri
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

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Abstract

The purpose of this research is to test the effect of clarity of budget targets, Internal Control System and Transparency on Village Fund Management Accountability which is moderated by the Leadership Trilogy. This research is quantitative. The data used in this research is primary data obtained by distributing questionnaires directly to respondents. Sampling in this research used a purposive sampling method. The results of this research prove that clarity of budget targets and internal control systems have a positive effect on accountability in managing village funds. Meanwhile, transparency has no effect on accountability in managing village funds. Meanwhile, the leadership trilogy can strengthen the influence of budget target clarity and the latest results prove that the leadership trilogy cannot strengthen the influence of the internal control system and transparency. The implications of this research show that in Kapanewon Kalasan and Kapanewon Prambanan, accountability in village fund management is influenced by clarity of budget targets, internal control system and leadership trilogy which strengthens the influence of clarity of budget targets, therefore the results of this research can be taken into consideration for increasing accountability in fund management village.
Co-Authors Sri Ayem