Hita Akuntansi dan Keuangan
Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan

Pengaruh Kejelasan Sasaran Anggaran Komitmen Organisasi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan  Mengwi

Wayan Sri Aryan Tini (Universitas Hindu Indonesia)
Kadek Dewi Padnyawati (Universitas Hindu Indonesia)



Article Info

Publish Date
31 Jan 2026

Abstract

Accountability is very necessary as a form of accountability of the village government to the community. The community is not only given information about the existence of the village budget, but also must be given a report. Accountability related to the realization of the budget. This study aims to examine the effect of clarity of budget targets, organizational commitment and community participation on the accountability of village fund management in Mengwi sub-district. The number of samples used in this study was 112 respondents using a purposive sampling method. Data collection was carried out using a questionnaire. Data analysis techniques used in this study were descriptive statistics, validity test, reliability tests, normality tests, multicolinearity tests, heteroscedasticity tests, multiple linear analysis, coefficient of determination (R), f tests. The results of the study indicate that clarity of budget targets, organizational commitment and community participation have a positive and significant influence on accountability in village fund management.  

Copyrights © 2026






Journal Info

Abbrev

HAK

Publisher

Subject

Economics, Econometrics & Finance

Description

- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi ...