JSE: Jurnal Sharia Economica
Vol. 4 No. 4 (2025): Oktober

PENGARUH AKUNTABILITAS, TRANSPARANSI DAN SISTEM AKUNTANSI KEUANGAN DESA TERHADAP PENGELOLAAN KEUANGAN DESA (Studi Kasus Pada Desa Ulupulu: Kecamatan Nangaroro, Kabupaten Nagekeo)

Hermanus Reo (Unknown)
Yuliana Sedho (Unknown)



Article Info

Publish Date
10 Oct 2025

Abstract

The aim of the research is to determine the influence of Accountability, Transparency and Village Financial Accounting Systems on Village Financial Management in Ulupulu Village, Nangaroro District, Nagekeo Regency. The type of research used in this research is quantitative research. In this study, a multiple linear regression model test was used. The sampling technique in this research was purposive sampling where the sample determined by the researcher was 94 respondents consisting of the people of Ulupulu village, Nangaroro subdistrict, Nagekeo district who had criteria determined by the researcher. Primary data and secondary data are used by researchers to test several variables, where related data is collected through questionnaire techniques. The research results show that accountability influences village financial management. The test results show that the coefficient value (β) of the Accountability variable is 0.185 with tcount > ttable (2.105 > 1.98667) and a significant level of 0.038 < 0.05. Transparency influences Village Financial Management. The test results show that the coefficient value (β) of the Transparency variable is 0.209 with tcount > ttable (2.127 > 1.98667) and a significance level of 0.036 < 0.05. The Village Financial Accounting System influences Village Financial Management. The test results show that the coefficient value (β) of the Village Financial Accounting System variable is 0.196 with tcount > ttable (2.022 > 1.98667) and a significant level of 0.046 < 0.05.

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Journal Info

Abbrev

JSE

Publisher

Subject

Economics, Econometrics & Finance

Description

JSE: Jurnal Sharia Economica(E-ISSN : 2828-4585)|(P-ISSN: 2828-5514) is a journal publishes a scientific papers on the results of the study or research and review of the literature in the scope and focus of Islamic Economics. Editor accepts the article has not been published in other media with the ...