Jurnal RAK (Riset Akuntansi Keuangan)
Vol. 7 No. 1 (2022): April 2022

ANALYSIS OF FACTORS INFLUENCING RESPONSIBILITY FOR VILLAGE FUND MANAGEMENT IN THE VILLAGE OF NAMORAMBE RENCY

Sahala Purba (Unknown)
NadiyaMeilaniTarigan (Unknown)



Article Info

Publish Date
23 Jan 2023

Abstract

This research discusses the competence of Village government, Internal Control System and Financial Accessibility towards village fund management accountability, this research is very useful for monitoring the accountability of Village Fund management in Namorambe District. This research is an explanatory research with a research design of 36 villages with a sample of 93 people who found village government officials. The information used is primary in nature and analyzed using the SPSS type 23 statistical test. This type of research is quantitative. The results of this research show that the Village Government Competence has a positive and significant impact on Village Fund Management Accountability, On the other hand, the Internal Control System and Financial Report Accessibility have a negative and significant impact on Village Fund Management Accountability. On the other hand, the Village Government Competence, Internal Control System, and Financial Report Accessibility simultaneously affect and significantly affect Village Fund Management Accountability. Keywords: Village Fund Management Accountability

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Journal Info

Abbrev

rak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal RAK (Riset Akuntansi Keuangan) is a journal covering research articles on accounting and finance. Articles published in the form of research results, scientific studies and current issues focusing on Financial Accounting, Public Accounting, Tax Accounting, Sharia Accounting, Forensic ...