OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi

PEMODERASI TRILOGI KEPEMIMPINAN KI HADJAR DEWANTARA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

Sri Ayem (Unknown)
Zuharista Laila Nur Safitri (Unknown)



Article Info

Publish Date
01 Jul 2025

Abstract

The purpose of this research is to test the effect of clarity of budget targets, Internal Control System and Transparency on Village Fund Management Accountability which is moderated by the Leadership Trilogy. This research is quantitative. The data used in this research is primary data obtained by distributing questionnaires directly to respondents. Sampling in this research used a purposive sampling method. The results of this research prove that clarity of budget targets and internal control systems have a positive effect on accountability in managing village funds. Meanwhile, transparency has no effect on accountability in managing village funds. Meanwhile, the leadership trilogy can strengthen the influence of budget target clarity and the latest results prove that the leadership trilogy cannot strengthen the influence of the internal control system and transparency. The implications of this research show that in Kapanewon Kalasan and Kapanewon Prambanan, accountability in village fund management is influenced by clarity of budget targets, internal control system and leadership trilogy which strengthens the influence of clarity of budget targets, therefore the results of this research can be taken into consideration for increasing accountability in fund management village.

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Journal Info

Abbrev

oikos

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi is a scientific journal in Jurusan Pendidikan Ekonomi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pasundan that serves as a media for publication of ideas, studies and quality research results related to Economic and Economic Education ...