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.
References
Anggraeni, g. A. P. W., putra, c. G. B., & muliati, n. K. (2023). Pengaruh kejelasan sasaran
anggaran, kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap
akuntabilitas pengelolaan dana desa (studi empiris di kecamatan kerambitan kabupaten
tabanan). Hita akuntansi dan keuangan universitas hindu indonesia edisi oktober 2023, e-issn
-8961.
Anggraeni, p. D., & yuliani, n. L. (2019a). Pengaruh kompetensi sumber daya manusia,
pemanfaatan teknologi informasi, partisipasi penganggaran, pengawasan dan peran
perangkat desa terhadap akuntabilitas pengelolaan dana desa (studi empiris pada desa sekecamatan kajoran). Https://antikorupsi.org
Anggraeni, p. D., & yuliani, n. L. (2019b). The effect of human resource competency, utilization of
information technology, participation budgeting, supervision and role village device on
accountability village fund management (empirical study of villages in kajoran district).
Https://antikorupsi.org
Anggreni, d., sumadi, k., & w, a. (2021). Pengaruh kejelasan sasaran anggaran, audit kinerja dan
peran perangkat desa terhadap akuntabilitas pengelolaan dana desa (studi empiris pada kantor
desa se-kecam. Hita akuntansi dan keuangan universitas hindu indonesia edisi juli 2021.
Arta, a. S., & rasmini, k. (2019). Pengaruh kejelasan sasaran anggaran, sistem pelaporan dan
partisipasi masyarakat pada akuntabilitas pengelolaan dana desa. E-jurnal akuntansi
universitas udayana , vol. Januari 2019.
Dewi, k. P., & wati, a. E. (2020). Pengaruh kejelasan sasaran anggaran, kompetensi, dan
partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa pada kantor desa sekecamatan blahbatuh, kabupaten gianyar.
Dewi, n. K. R. A. (2023). Pengaruh kompetensi aparatur desa, sistem pelaporan dan kejelasan
sasaran anggaran terhadap akuntabilitas pengelolaan dana desa di desa se-kecamatan denpasar
utara. Hita akuntansi dan keuangan universitas hindu indonesia edisi januari 2023.
Donaldson, j., & davis, j. (1991). Stewardship theory or agency theory: ceo governance and
shareholders returns.
Ghozali, i. (2018). Aplikasi analisis multivariate dengan program ibm spss 25. . Badan penerbit
universitas diponegoro.
