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Akuntabilitas Alokasi Dana Desa: Sebuah Pendekatan Struktural

Septi, Anggraeni and Pancawati, Hardiningsih Akuntabilitas Alokasi Dana Desa: Sebuah Pendekatan Struktural. Valid Jurnal Ilmiah Vol. 18 No. 1, Januari 2021, 1-18.

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Abstract

Management of village funds transferred by the center must be presented in an accountable manner. To fulfill the preparation of good financial reports, competent personnel, adequate internal control systems, and accessibility of financial reports are required. This research was conducted in Bonang sub-district and W Gedung sub-district, Demak regency, Central Java. Primary data research was carried out by distributing questionnaires and obtained as many as 134 village officials as participants. The data analysis technique used descriptive statistical analysis and multiple regression. The results showed that apparatus resources, internal control systems, and accessibility of financial reports had a positive effect on the accountability of village fund allocations. Overall, the level of accountability for the management of village funds in the two sub-districts is well maintained.

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Institution: Fakultas Ekonomika dan Bisnis
Depositing User: Fakultas Ekonomi
Date Deposited: 21 Dec 2022 05:13
Last Modified: 21 Dec 2022 05:13
URI: https://eprints.unisbank.ac.id/id/eprint/9028

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