Kepemimpinan Kepala Desa, Kompetensi Aparat Desa, dan Partisipasi Masyarakat Berpengaruh Terhadap Akuntabilitas Keuangan Pemerintahan Desa Di Denpasar Barat

STUDI KASUS DI DENPASAR BARAT

  • I Gusti Ayu Made Budiani Program Studi Akuntansi, Fakultas Ekonomi Bisnis dan Pariwisata & Universitas Hindu Indonesia
  • Cokorda Gede Bayu Putra Universitas Hindu Indonesia
  • Putu Cita Ayu Universitas Hindu Indonesia
DOI: https://doi.org/10.32795/hak.v5i4.5774
Keywords: Leadership, Competence, Community Participation, Financial Management Accountability

Abstract

The study underscores the significance of effectively managing diverse sources of village income, including funds from APBN, PDRD proceeds, and external contributions. Accountability values are crucial in this regard. The research, conducted in West Denpasar District, investigates the impact of village head leadership, official competency, and community participation on financial management accountability. The population comprises all village officials in 8 villages, with 64 individuals selected through purposive sampling. Multiple linear regression analysis reveals that leadership positively influences financial accountability, while competence and community participation also have positive effects on financial management accountability in the West Denpasar District village government.

 

Published
2024-10-31
How to Cite
Made Budiani, I. G. A., Cokorda Gede Bayu Putra, & Putu Cita Ayu. (2024). Kepemimpinan Kepala Desa, Kompetensi Aparat Desa, dan Partisipasi Masyarakat Berpengaruh Terhadap Akuntabilitas Keuangan Pemerintahan Desa Di Denpasar Barat: STUDI KASUS DI DENPASAR BARAT. Hita Akuntansi Dan Keuangan, 5(4), 330-340. https://doi.org/10.32795/hak.v5i4.5774
Issue
Vol. 5 No. 4 (2024): Hita Akuntansi dan Keuangan
Section
Articles