Pengaruh Sistem Keuangan Desa, Partisipasi Penganggaran, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa

(Studi Empiris pada Desa Se-Kecamatan Denpasar Utara)

  • Ni Putu Nofy Megantari Universitas Hindu Indonesia
  • Ni Putu Ayu Kusumawati Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v4i2.4024
Keywords: Village financial system, budgeting participation, supervision, accountability of village fund management

Abstract

This researcher wants to find out the influence of the village financial system, participation in the establishment, and supervision of the village fund management account in the villages of the north Denpasar sub-district. The population in this study is the Village Chief, Village Secretary, and Head of Finance village in north Denpasar sub-district. The sample from this study amounted to 24 people incude the village raisi, village kotibi, and the financial manager. The sample collection technique used is saturated samples. The results of this research shows that the rural financial system has a positive and significant impact on theaccountability department of rural development, participation in the budgeting has a negative and negligible impact on accountability for village fund management, and control has positive and low impact on rural fund managemet responsibility.

Published
2023-04-27
How to Cite
Megantari, N. P., & Kusumawati, N. P. (2023). Pengaruh Sistem Keuangan Desa, Partisipasi Penganggaran, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa. Hita Akuntansi Dan Keuangan, 4(2), 54-64. https://doi.org/10.32795/hak.v4i2.4024
Issue
Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Section
Articles

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