Jurnal Eksplorasi Akuntansi (JEA)
Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Dana Desa dalam Mewujudkan Prinsip Good Governance

Meliani Fitrianti (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Vita Fitria Sari (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)



Article Info

Publish Date
17 Feb 2024

Abstract

The main aim of this study was to investigate the impact of transparency and accountability on the effective management of village resources, within the framework of implementing principles of good governance. This research is a case study conducted as a case study in Padang Pariaman Regency. The study encompassed a total of 103 "nagari" (villages) in the regency, constituting 824 administrative units in total. The sampling method employed was simple random sampling. By using Slovin's formula to calculate the sample size, a total of 270 "nagari" units were selected as the sample. The research adopts a quantitative approach. Primary data for this study were collected through questionnaires distributed to village officials within Padang Pariaman Regency. Data analysis involved the utilization of linear regression techniques. The outcomes of this investigation reveal a positive and statistically significant correlation between transparency and accountability and the effective management of village funds.

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Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...