Analisis Faktor-Faktor Akuntabilitas Pengelolaan Dana Desa

Warih Ning Sabdosih (Universitas Slamet Riyadi Surakarta)
Aris Edy Sarwono (Universitas Slamet Riyadi Surakarta)

Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 6, No 1 (2023): Oktober 2022-Mei 2023

The purpose of this study to describe the factors that influence the accountability of managing village funds in Nawangan District, Pacitan Regency. In this study using qualitative methods, the data used are secondary data obtained from reference sources that have a relationship with the research objectives. The results of this study indicate that community participation, competence of village officials, use of information technology and internal control systems affect the accountability of managing village funds.