Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)
Vol 2, No 02: Agustus 2023

Analisis Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal terhadap Akuntabilitas dalam Pengelolaan Keuangan Desa (Studi pada Pemerintah Desa di Kecamatan Mranggen)

Khoirina, Ana (Unknown)
Widaryanti, Widaryanti (Unknown)



Article Info

Publish Date
16 Aug 2023

Abstract

Accountability in managing village finances is very important. This requires the ‎village government to manage village finances professionally, effectively and efficiently, and ‎accountably. The purpose of this study was to determine the readiness of the village ‎government in realizing accountability for village financial management, so research was ‎conducted on the effect of presenting financial reports, accessibility of financial reports, and ‎internal control systems on village financial management accountability.‎ The subject of this research is the village government in Mranggen District. The sampling ‎technique in this research is saturated sampling technique (census). The data collection ‎instrument in this study was a questionnaire or questionnaire. The research data used ‎primary data, directly through questionnaires and analyzed using SPSS version 26. Data ‎were analyzed to test the hypothesis using multiple regression analysis approach.‎ The results of this study indicate that the presentation of financial reports influences the ‎accountability of village financial management. The accessibility of financial reports has no ‎effect on the accountability of village financial management. The internal control system ‎influences the accountability of village financial management.‎ Keywords:‎ Presentation of Financial Statements, Accessibility of Financial Statements, ‎Internal Control System, Village Financial Management Accountability

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Journal Info

Abbrev

fokusemba

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published three times a year (April, August and December).The scope of journal is: Economic, Management, Accounting ...