Pengaruh Penerapan Sistem Keuangan Desa, Peran Perangkat Desa, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa
(Studi Kasus Pada Desa Se-Kecamatan Ubud)
Abstract
Accountability is the obligation to provide accountability or answer and explain the performance and actions of a person/leader of an organizational unit to parties who have the right or who have the authority to ask for accountability. Accountability in village government is very important because it is a form of accountability media for village government as an entity that manages funds village. This research aims to determine the influence of the implementation of the village financial system, the role of village officials, and supervision of the accountability of village fund management. The population in this study was 128 people who worked as village officials in 7 villages in Ubud District. The number of samples in this study was 56 people who were determined using a purposive sampling technique and tested using multiple linear regression analysis techniques.The results of this research show that the implementation of the village financial system has a positive and significant effect on the accountability of village fund management, the role of village officials has a positive and significant effect on the accountability of village fund management, and supervision has a positive and significant effect on the accountability of village fund management. The suggestions that can be given to village governments in Ubud Subdistrict are expected to provide technical guidance or training to improve the skills of village officials in using village financial system applications with the aim of supporting the smooth running of tasks in terms of village financial management so as to create better village financial management. accountable.
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