Jurnal Akuntansi dan Pajak
Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

PENGARUH KOMPETENSI APARATUR DANA DESA, KOMITMEN ORGANISASI PEMERINTAH DESA, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS DANA DESA

Aldian Prestya (Universitas Kristen Satya Wacana)
David Adechandra Ashedica Pesudo (Universitas Kristen Satya Wacana)



Article Info

Publish Date
21 Jun 2022

Abstract

The purpose of this study was to examine the effect of apparatus, village government organizational commitment, and community participation on village fund accountability. This study uses mixed methods by combining two forms of research approaches, namely quantitative and qualitative. The population is village officials and village communities in Truko Village, Bringin District, Semarang Regency. The sampling technique used the slovin formula by distributing 24 questionnaire questions to 50 village communities and conducting interviews with the Village Head, Village Treasurer, and PLT Desa as village apparatus representatives to support statistical findings. This study uses primary data obtained by distributing questionnaires through direct surveys. Hypothesis testing using multiple linear regression analysis with SPSS application. The results showed that the competence of the village fund apparatus, village government organizational commitment, and community participation had a positive and significant effect on fund accountability.

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Journal Info

Abbrev

jap

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Pajak (JAP) diterbitkan dua kali setahun (Januari dan Juli) oleh Lembaga Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi - AAS ...