Jurnal Akuntansi dan Pajak
Vol 20, No 02 (2020): Jurnal Akuntansi dan Pajak Vol. 20 No. 2, Januari 2020

Analisis Penggunaan Siskeudes dalam Pengelolaan Dana Desa

Desy Nur Pratiwi (Program Studi Akuntansi, STIE AAS Surakarta)
Yuwita Ariessa Pravasanti (Program Studi Akuntansi, STIE AAS Surakarta)



Article Info

Publish Date
24 Jan 2020

Abstract

The government provides village funds to improve the welfare of rural communities and equitable development. The purpose of this study was to examine internal and external factors that influence the use of Siskeudes. This study uses primary data in the form of questionnaires and distributed to village fund managers in eight districts in Sukoharjo Regency. The sample collection technique in this study uses convenience sampling method and the total number of samples collected is 32 villages. Hypothesis testing uses multiple linear regression. Partial test results indicate that the variable usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) affect the use of Siskeudes. Simultaneous test results show that the perceived usefulness (perceived usefulness) and interest in using technology (behavioral intention to use) together affect the use of Siskeudes. Keywords: behavioral intention to use, perceived usefulness and Siskeudes

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...