Pengaruh Kejelasan Sasaran Anggaran, Sistem Pengendalian Intern, Aksesibilitas Laporan Keuangan Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Desa Se-Kecamatan Gianyar
Abstract
Accountability for village fund management is a form of village government accountability in managing Village Funds carried out in accordance with procedures, policies and applicable laws and regulations in accordance with the principles of village fund financial management. This study aims to determine the characteristics of clarity of budget targets, internal control system, accessibility of financial statements and community participation in accountability of village fund management in villages throughout Gianyar sub-district. The number of samples used was 9.5 people using the purposive sampling method. Data collection using questionnaires. The data analysis technique uses multiple linear regression tests. The hypothesis test used is the t test. The results showed that Clarity of Budget Targets has a positive and significant influence on Village Fund Management Accountability. The Internal Control System has a positive and significant influence on Village Fund Management Accountability. The accessibility of Financial Statements has a positive and significant influence on Village Fund Management Accountability. Community Participation has a positive and significant influence on Village Fund Management Accountability. It is hoped that the Village in Gianyar District can evaluate and supervise so that the budget that has been used can be clearly written with evidence on every activity funded by the budget so that accountability of village funds can be managed properly.
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