Jurnal Akuntansi
Vol. 14 No. 3 (2024): Accounting Journal

Prosocial Behavior And Determinants In The Accountability Of Village Fund Management

Rani Eka Diansari (Universitas PGRI Yogyakarta)
May Dina Triastuti (Universitas PGRI Yogyakarta)
Vidya Vitta Adhivinna (Universitas PGRI Yogyakarta)
Ratna Purnama Sari (Universitas PGRI Yogyakarta)
Anandita Zulia Putri (Universitas PGRI Yogyakarta)



Article Info

Publish Date
31 Oct 2024

Abstract

The purpose of this study is to investigate the impact of village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure on village fund management accountability. This study's population includes the entire village administration of Sleman Regency. This study is conducted in 17 villages that represent each district with the largest village fund gain under Sleman Regent Decree Number 2/Kep.KDH/A/2021 related to The Amount of Village Fund of 2021. This study used the purposive sampling method. The sample for this study consists of 106 village government officials who are active in managing village funds in accordance with the Minister of Home Affairs of the Republic of Indonesia Regulation 20 of 2018 on village fund management. This research is quantitative.  This study employed primary data, which was collected utilizing questionnaires. This study's data analysis methods included descriptive statistics, data quality, and hypothesis testing. The findings of this study reveal that Village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure all have a major impact on the accountability of village fund management.

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Journal Info

Abbrev

JurnalAkuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains are accounting research that includes Financial Accounting, Public Sector Accounting, Management Accounting, Economy, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, ...