Jurnal Akuntansi Manado (JAIM)
Volume 5. Nomor 3. Desember 2024

Analisis Peran Sistem Keuangan Desa Untuk Meningkatkan Tata Kelola Pemerintahan Yang Baik Melalui Akurasi Dan Akuntabilitas Pelaporan Keuangan Pemerintah

Putra, Gede Sanjaya Adi (Unknown)
Sanjaya, I Gusti Ngurah (Unknown)
Yudha, Cokorda Krisna (Unknown)



Article Info

Publish Date
30 Dec 2024

Abstract

This study explores the role of financial report accuracy, accountability, and the implementation of village financial systems in promoting good governance in the management of village funds..A mixed-methods approach combining qualitative and quantitative techniques with a descriptive method was employed, involving 172 respondents from villages in the Denpasar area. The findings reveal that while village financial systems do not directly influence the implementation of good governance, they improve the quality of village financial reports, serving as a mediating variable in supporting good governance practices. The study recommends strengthening human resource capacity in accounting, providing technical support from the Financial and Development Supervisory Agency, and fostering village commitments to transparent financial reporting to build public trust and reinforce good governance implementation.

Copyrights © 2024






Journal Info

Abbrev

jaim

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Manado (JAIM) is an open access journal published by Accounting Departement of Economic Faculty Manado State University in collaboration with Institute of Indonesia Chartered Accountants-KAPd. The journal aims to provide a qualify accounting articels produce by Lecturers, ...