PENGARUH CONFLICT OF INTEREST DAN SINERGITAS LEMBAGA DESA TERHADAP KEBERHASILAN PENGELOLAAN ASET DESA (Studi Empiris pada Desa di Kabupaten Buleleng) - ., Desak Ketut Ari Suastini; ., I Gusti Ayu Purnamawati, S.E., M.Si. Ak.; ., Made Aristia Prayudi, S.A., M.Sc., Ak. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Penelitian ini bertujuan untuk mengetahui bukti empiris dari pengaruh conflict of interest dan sinergitas lembaga desa terhadap keberhasilan pengelolaan aset desa. Penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data yakni dengan teknik simple random sampling, dimana peneliti memberikan peluang yang sama bagi setiap unsur (anggota) populasi untuk dipilih menjadi anggota sampel yang dilakukan secara acak tanpa memperhatikan strata yang ada dalam populasi itu sendiri. Responden dalam penelitian ini sebanyak 112 responden dengan sampel penelitian berjumlah 56 desa di Kabupaten Buleleng. Data yang diperoleh berupa jawaban dari responden ditabulasi dan kemudian diolah dengan menggunakan bantuan SPSS menggunakan uji deskriptif, uji kualitas data, asumsi klasik, analisis regresi linier berganda, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa conflict of interest tidak memiliki pengaruh signifikan terhadap keberhasilan pengelolaan aset desa, sedangkan sinergitas lembaga desa memiliki pengaruh positif dan signifikan terhadap keberhasilan pengelolaan aset desa. Kata Kunci : conflict of interest, sinergitas, pengelolaan aset desa This study aimed at determining the empirical evidence of the effect of conflict of interest and village institution synergy on the success of village asset management. This research used quantitative method. The technique of data collection was simple random sampling, in which the researcher gave an equal opportunity to every element (member) of the population to be selected as a random sample member which was done regardless of the strata in the population itself. The respondents in this study were as many as 112 with the research sample totaling 56 villages in Buleleng Regency. Data were obtained in the form of answers from respondents tabulated and then processed by the help of SPSS by using descriptive test, data quality test, classical assumption, multiple linear regression analysis, and hypothesis testing. The results of this study indicated that the conflict of interest did not have a significant effect on the success of village asset management, while the synergy of village institution had a positive and significant effect on the success of village asset management.keyword : conflict of interest, synergy, management of village asset