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Rahadi, Farhan Dama
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Akuntabilitas Pengelolaan Alokasi Dana Desa Terhadap Kesejahteraan Finansial Masyarakat Rahadi, Farhan Dama
Journal of Law and Economics Vol. 2 No. 2 (2023): NOVEMBER 2023
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/jle.v2i2.125

Abstract

This research uses qualitative methods to evaluate accountability in the management of Village Fund Allocation (ADD) towards the financial welfare of the community in the Village of West Aceh Regency. This research aims to understand the extent to which community empowerment can be achieved using village funds. The approach used was descriptive qualitative involving 10 informants and data collection techniques including interviews, observation, and documentary studies. The research results show that good cooperation between the government and the community, community empowerment in participating in development programs, and transparency in the use of village funds are key factors in achieving development goals and community empowerment. The discussion underscores the importance of active community participation and accountability in managing village fund allocations to achieve sustainable village development. The policy implications identified include strengthening community participation mechanisms, increasing transparency and accountability in the management of village funds, as well as public education and advocacy to increase community awareness about the importance of empowerment and accountability in village development. The research conclusions emphasize the need to comply with established rules, apply strict village fund management principles, encourage active community participation, good administration, and ensure community institutions function in accordance with their duties and missions. It is hoped that these steps can increase the effectiveness of community empowerment through village fund allocation and have a positive impact on overall village development
AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA Rahadi, Farhan Dama; Lautania, Maya Febrianty; Nadirsyah, Nadirsyah; Asmara, Jhon Andra
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 10, No 1 (2025): Februari 2025
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v10i1.31557

Abstract

This study aims to examine the influence of human resource development, regulatory compliance, and monitoring intensity on the performance accountability of government agencies. The population consists of 20 Regional Government Work Units (SKPD) in Aceh Jaya Regency. The sample includes heads of departments, secretaries, heads of general and staffing sub-divisions, and heads of planning and finance sub-divisions, selected through purposive sampling, with a total of 80 respondents. This study uses primary data collected through surveys using questionnaires measured on a Likert scale of 1 to 5. The data were analyzed using multiple linear regression with SPSS 26 software. The findings indicate that human resource development, regulatory compliance, and monitoring intensity have a significant and positive effect on the performance accountability of government agencies. Additionally, the independent variables in this study explain 65,3% of the variance in government agency performance accountability. These results suggest that strengthening human resource development, regulatory compliance, and monitoring intensity can enhance government accountability.