Expensive: Jurnal Akuntansi dan Keuangan
Vol. 5 No. 3 (2026): September

Analisis Faktor-Faktor yang Mempengaruhi Kinerja Perangkat Desa dalam Pengelolaan Dana Desa

Atensyah, Atensyah (Unknown)
Fachruzzaman, Fachruzzaman (Unknown)
Abdullah, Abdullah (Unknown)



Article Info

Publish Date
30 Sep 2026

Abstract

This primary focus of this study is to evaluate the various elements influencing the effectiveness of village apparatuses in managing Village Funds, specifically highlighting the aspects of work motivation and competence. Adopting a quantitative design, this research involved 60 village officials in Seginim District, South Bengkulu Regency, as survey respondents. Sample selection relied on the purposive sampling method, establishing prerequisites of at least one year of service and holding an administrative position. After data processing via the SPSS program using multiple linear regression techniques, the empirical findings reveal that the work competence of the apparatus exerts a positive and significant partial impact on the success of village fund management. Likewise, work motivation is proven to trigger a significant increase in performance. Simultaneously, the combination of both factors contributes to boosting the accountability and efficiency of the village apparatus. The output of this research underscores the urgency of strengthening motivation and escalating capacity to achieve transparent and efficient village financial governance in alignment with the latest regulations.

Copyrights © 2026






Journal Info

Abbrev

expensive

Publisher

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Expensive: Jurnal Akuntansi dan Keuangan is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that is published by Universitas Muhammadiyah Metro. ...