Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Selemadeg Kabupaten Tabanan
Abstract
Accountability for village fund management is a form of responsibility and obligation for village fund managers to carry out their duties transparently, efficiently and responsibly. Several factors that can influence the accountability of village fund management include clarity of budget targets, reporting systems and the role of village officials. This research aims to determine the influence of clarity of budget targets, reporting systems and the role of village officials on accountability in managing village funds. This research was conducted at the Selemadeg District Village Office, Tabanan Regency. The sample in this research was 80 people with the sample determination method using purposive sampling. Technical analysis uses multiple linear regression analysis. The results show that the variable clarity of budget targets has a positive and significant effect on the accountability of village fund management. The reporting system and the role of village officials does not have a significant effect on the accountability of village fund management.
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