Jurnal Akuntansi dan Keuangan
Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan

PENGARUH TRANSPARANSI DAN AKUNTABILITAS TERHADAP PENGELOLAAN DANA DESA DI DESA MEKAR JAYA KECAMATAN KAMPAR KIRI KABUPATEN KAMPAR

RIFAYANI, DESIYANTI (Unknown)
TRIWAHYUNI, NADIA (Unknown)



Article Info

Publish Date
31 Jul 2025

Abstract

Village funds are one of the government's efforts to realize equitable development between central and regional areas. One form of accountability in the management of village funds by the village government is through the implementation of transparency and accountability in budget utilization. This study aims to analyze the influence of transparency and accountability on the management of village funds in Mekar Jaya Village, Kampar Kiri District, Kampar Regency. In the context of village governance, transparency and accountability are key principles in achieving good governance. In recent years, the allocation of village funds has continued to increase, thus requiring their management to be carried out openly and responsibly. This research employs a quantitative approach by distributing questionnaires to village officials, community leaders, and local residents in Mekar Jaya Village. Data analysis was conducted using statistical tools to determine the effect of each variable. The results showed that partially, transparency does not have a positive effect on the management of village funds, while accountability has a positive effect. Simultaneously, transparency and accountability do not have a significant positive effect on the management of village funds.

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi ...