Jurnal Riset Akuntansi Soedirman
Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN

Analisis Akuntabilitas Pengelolaan Dana Desa

Primasari, Dona (Unknown)
Waspodo, Lego (Unknown)



Article Info

Publish Date
20 Jun 2025

Abstract

This study aims to determine and analyze the influence of community participation and understanding of village institutions on the accountability of village management. The data used in this study are primary data obtained through observation, interviews, and documents. The data analysis method used is qualitative, with the research results presented in the form of descriptive narratives. The population in this study consists of all village officials in the Village Government of X Subdistrict, Banyumas Regency. The sampling technique used in this study was purposive sampling, with a sample size of 45 respondents consisting of village heads, village secretaries, and village treasurers. The testing method used in this study was multiple linear regression analysis. The results of this study indicate that community participation and the understanding of village officials influence the accountability of village fund management.

Copyrights © 2025






Journal Info

Abbrev

jras

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the ...