Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

PENGARUH PENERAPAN PRINSIP GOOD GOVERNANCE TERHADAP PENGELOLAAN DANA DESA DI KECAMATAN PERCUT SEI TUAN

Haris Fahmi Harahap (UMN AL Washliyah Medan)
Junita Putri Rajana Harahap (UMN AL Washliyah Medan)



Article Info

Publish Date
31 Jan 2023

Abstract

The purpose of this study was to determine the effect of Transparency, Accountability and Participation on Village Fund Management in Percut Sei Tuan District. This type of research is quantitative research. This research was conducted in 18 villages in Percut Sei Tuan District. The population and sample in this study consisted of 90 people, each of which was a village head, village secretary, village finance officer, village staff and one village community from 18 villages studied. The source of data used in this study is primary data obtained using a questionnaire and measured using a Likert scale. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of computer software, namely the Statistical Package for Social Science (SPSS 22). The results in this study indicate that: (1) Transparency partially has no significant effect on Village Fund Management. (2) Accountability partially has a significant effect on Village Fund Management. (3) Partial participation has no significant effect on Village Fund Management. (4) Transparency, Accountability and Participation simultaneously have a significant effect on Village Fund Management.

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Journal Info

Abbrev

JAAPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi ...