Pengaruh Kompetensi Sumber Daya Manusia, Peran Perangkat Desa, Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa Pada Pemerintahan Desa Se-Kecamatan Tabanan

Abstract

The purpose of this research is to determine whether or not village officials in Tabanan Regency are held to account for their handling of village funds, and whether or not villagers have easy access to financial statements. In this investigation, a questionnaire served as the primary method of data collection from the study's respondents. This study surveyed 96 locals at the Tabanan Regency Village Office. Purposive sampling is a method used to determine a sample. The study found that the accountability of managing village funds was significantly affected by the competence of human resources. The accountability of managing village funds is significantly impacted by the role of village officials. Accountability in the administration of village funds is greatly impacted by public access to financial reports.