PENGARUH KEJELASAN SASARAN ANGGARAN, PARTISIPASI MASYARAKAT DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA KANTOR DESA SE-KECAMATAN MARGA KABUPATEN TABANAN

  • Ni Komang Sintia Dwipayani Universitas Hindu Indonesia
  • Putu Nuniek Hutnaleontina Universitas Hindu Indonesia
Keywords: Clarity of Budget Targets, Community Participation, Government Internal Control System, Accountability

Abstract

This study aims to determine and empirically test the clarity of budget targets,
community participation, and government internal control systems1 on village fund management
accountability.1 The factors that affect village fund management accountability are clarity of
budget targets, community participation, and government internal control systems. The sample
used in this study were 16 villages located in Marga District, Tabanan Regency with 80
respondents. The sampling method in this study used purposive sampling, data was collected
using a questionnaire. The data analysis technique used multiple linear regression analysis.
Based on the results of this study, it is stated that the clarity of budget targets and the
government's internal control system1 has a positive effect 1 on 1 accountability 1 management 1
village funds, 1 while 1 community participation has no effect 1 on 3 accountability 2
management 2 funds 3 villages.

Published
2022-01-25
How to Cite
Dwipayani, N. K., & Hutnaleontina, P. (2022). PENGARUH KEJELASAN SASARAN ANGGARAN, PARTISIPASI MASYARAKAT DAN SISTEM PENGENDALIAN INTERN PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA PADA KANTOR DESA SE-KECAMATAN MARGA KABUPATEN TABANAN. Hita Akuntansi Dan Keuangan, 3(1), 28-47. https://doi.org/10.32795/hak.v3i1.2281