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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Suiton, Andini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kejelasan Sasaran Anggaran Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus di Provinsi Gorontalo) Mattoasi, Mattoasi; Usman, Usman; Suiton, Andini
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 4, No 2 (2025): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jbi.v4i2.6752

Abstract

Akuntabilitas pengelolaan dana desa adalah pertanggungjawaban pemerintah desa atas pengelolaan dana desa kepada bupati dan masyarakat, sesuai dengan peraturan perundang-undangan yang berlaku. Namun demikian pelaksanaan akuntabilitas masih terjadi dalam pengelolaan dana desa di Provinsi Gorontalo. Penelitian bertujuan untuk mengentahui bagaimana pengaruh variabel Kejelasan Sasaran Anggaran (X1) dan Partisipasi Masyarakat (X2)  terhadap akuntabilitas.  Metodelogi kuantitatif  yang digunakan dalam penelitian ini dengan analisis data berdasarkan regresi berganda. Hasil penelitian menunjukkan bahwa Kejelasan Sasaran Anggaran (X1) berpengaruh terhadap akuntabilitas namun tidak signifikan. Demikian juga Partisipasi Masyarakat (X2) berpengaruh dan signifikan terhadap akuntabilitas.
PENGARUH SUMBER DAYA MANUSIA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA: ( STUDI KASUS KECAMATAN KABILA BONE KABUPATEN BONE BOLANGO) Suiton, Andini; Mattoasi, Mattoasi; Usman, Usman
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3672

Abstract

Introduction: The management of village funds involves not only distributing and using government resources but also demands accountability and transparency from village administrations. Accountability thus becomes a key determinant of public trust in the integrity and performance of local governance. This research aims to analyze the influence of human resources and the clarity of budget targets on the accountability of village fund management in Kabila Bone District, Bone Bolango Regency. Methods: A descriptive quantitative method was employed with purposive sampling, involving 54 respondents. Data were analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple regression, and hypothesis testing.Results: Human resources have a positive and significant impact on accountability in village fund management, whereas budget target clarity does not significantly affect it. The study concludes that enhancing village officials' competence through ongoing training in accounting, regulatory compliance, and financial reporting systems is crucial to improving accountability in managing village funds. Future research should expand the model by incorporating additional variables to further explain the determinants of accountability in public financial management. Keywords: Accountability, Budget Target Clarity, Human Resources, Village Fund Management
Co-Authors Mattoasi, Mattoasi Usman Usman