Journal of Economic, Bussines and Accounting (COSTING)
Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting

PERAN THEORY OF PLANNED BEHAVIOR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA DISTRIK WANIA

Alfianzyah, Uvi (Unknown)
Gelatan, Longginus (Unknown)
Narew, Ignasius (Unknown)

Article Info

Publish Date
06 Mar 2026

Abstract

This study aims to find out the factors that can affect the accountability of village fund management in Wania District. The method used in this study was associative. The data collection techniques performerd by researchers are observation techniques and questionnaires. The data analysis instrument used is multiple linear regression analysis with the help of SEM PLS. The result of this study show that attitude toward behavior has a significant effect on village fund management accountability in the Wania District, Subjective norm and self efficacy have no significant effect on village fund management accountability in Wania District.

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Journal Info
Journal of Economic, Bussines and Accounting (COSTING)
Website

Abbrev

COSTING

Publisher

Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...