Journal of Accounting and Investment
Vol 18, No 2: July 2017

Determinan Kinerja Pengelolaan Keuangan Desa: Studi pada Kecamatan Gandapura Kabupaten Bireuen Aceh

Munti, Finta (Unknown)
Fahlevi, Heru (Unknown)



Article Info

Publish Date
06 Jul 2017

Abstract

The purpose of this study is to investigate the determinants of Village Financial Management Performance in Gandapura village in the District of Bireuen - Aceh. The tested variables are village officers’ capacity, financial reporting compliance and supervision quality of Badan Permusyawaratan Desar (BPD). The population is all village within Gandapura district, Bireuen, which consists of 40 villages in total. This study involved all the population as the sample. Seletected respondents are Keuchik (or head of villages), village treasurers, Tuha Peut (or village legislative/supervision board) and village facilitators. The data collected through questionaraires and analysed by using multiple linear analysis. This study uncovered an empirical evidence on the effect of village officers’ capacity, financial reporting compliance and supervision quality both collectively and indivdually on the village Financial Management Performance.

Copyrights © 2017






Journal Info

Abbrev

ai

Publisher

Subject

Economics, Econometrics & Finance

Description

JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the ...