Jurnal Studi Islam dan Sosial
Vol 2 No 1 (2021): Lisyabab, Jurnal Studi Islam dan Sosial

Pengaruh Kapasitas Aparatur Desa terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Wonogiri dengan Sistem Keuangan Desa sebagai Variabel Intervening

Mufti Arief Arfiansyah (Unknown)



Article Info

Publish Date
30 Jun 2021

Abstract

The purpose of this study was to determine how the capacity of the village apparatus affects the accountability of village fund management and to determine whether the Village Financial System acts as an intervening variable. This study applies a quantitative descriptive approach to the population of villages in Wonogiri Regency. The sample was determined by purposive sampling technique. Data collection uses primary data from questionnaire data collection with the village head and village secretary as respondents. Data analysis applies path analysis with SPSS 20 software. Based on the results of the analysis, the research results include 1) The capacity of the village apparatus has a positive and significant effect on the Village Financial System. 2) The Village Financial System affects the accountability of village fund management. 3) The capacity of the village apparatus has a positive and significant effect on the accountability of village fund management. 4) The village financial system intervenes in the influence of the capacity of the village apparatus on the accountability of village fund management.

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Journal Info

Abbrev

lisyabab

Publisher

Subject

Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

Description

Jurnal Lisyabab diterbitkan Lembaga Penelitian dan Pengabdian Masyarakat Staimas Wonogiri. Jurnal Lisyabab mengundang akademisi, peneliti, pakar dan pengamat untuk menganalisisa secara mendalam dan mengembangkan isu baru yang berhubungan dengan bidang sosial dan studi Islam antara lain studi Agama ...