E-JURNAL AKUNTANSI
Vol 34 No 9 (2024)

The Influence of Village Financial System, Clarity of Budget Targets and Transparency on Accountability of Village Fund Management

Khairil Anwar (Fakultas Ekonomi Universitas Gunung Rinjani, Indonesia)
Sulkiah sulkiah (Fakultas Ekonomi Universitas Gunung Rinjani, Indonesia)
Ikhwan Wadi (Fakultas Ekonomi Universitas Gunung Rinjani, Indonesia)



Article Info

Publish Date
30 Sep 2024

Abstract

This study aims to determine the effect of the village financial system, clarity of budget targets, and transparency on the accountability of village fund management in villages in Pringgabaya District, East Lombok Regency. The number of samples was 75 people determined using the purposive sampling method. Data were collected through the questionnaire method. The analysis technique was carried out using multiple linear regression analysis. The results of the study indicate that the village financial system has a positive effect on the accountability of village fund management. Clarity of budget targets has a positive effect on the accountability of village fund management. Transparency has a positive effect on the accountability of village fund management. Keywords: Village Financial System, Clarity of Budget Targets, Transparency, Accountability of Village Fund Management

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...