Jurnal Mahasiswa Akuntansi Samudra
Vol 4 No 6 (2023)

PENGARUH KOMITMEN ORGANISASI, MOTIVASI APARATUR DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Pemerintah Kampung di Kecamatan Seruway)

Wahjaharani, Putri (Unknown)
Muhammad Rizqi Zati (Unknown)
Tuti Meutia (Unknown)



Article Info

Publish Date
31 Dec 2023

Abstract

This research aims to determine the influence of organizational commitment, apparatus motivation and reporting systems on the accountability of village fund management in Seruway District. The sample in this study consisted of 60 respondents. The data analysis method uses multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this study is Y = 4.117 + 0.291X1 + 0.165 X2 + 0.498X3. Organizational commitment, apparatus motivation and the reporting system simultaneously have a positive and significant effect on the accountability of village fund management in the village government in Seruway District. From the coefficient of determination test, it can be explained that the variables of organizational commitment, apparatus motivation and reporting system influence the accountability of village fund management in the village government in Seruway District by 51.5%, while the remaining 48.5% is influenced by other variables outside this research model.

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Journal Info

Abbrev

jmas

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Mahasiswa Akuntansi Samudra (JMAS) e-ISSN 2797-0086 p-ISSN 2797-0434 is the publication of articles from research and literature review in the field of Economics, especially Accounting. JMAS is available in print and online versions published by the Accounting Study Program, Faculty of ...