The Influence of Transparency, Village Government Accountability, Internal Control, Good Governance and Human Resource Competence in Bondowoso Village

Main Article Content

Kurnia Fajrin Mega Utami
HP Agustin
Lia Rachmawati

Abstract

This study aims to analyze the influence of Transparency, Village Government Accountability, Internal Control, Good Governance and Human Resource Competence on Village Fund Management in Jambesari District. The type of research used is quantitative research. The data used is primary data with data collection techniques through questionnaires. The population in this study were all Village Apparatus in Jambesari District. The data collection technique used was the purposive sampling method and used a sample of 56 respondents. The data analysis method used was data instrument testing, classical assumption testing, determination coefficient (R2), hypothesis testing and multiple linear regression analysis with the help of IBM SPSS Statistics 27. The results of the study indicate that partially the variables Transparency (X1), Internal Control (X3), and Human Resource Competence (X5) do not have a significant effect on Village Fund Management (Y). However, the variables of Village Government Accountability (X2) and Good Governance (X4) have a significant effect on Village Fund Management (Y). The higher the level of accountability and implementation of Good Governance, the better the management of village funds in Jambesari District Village

Article Details

How to Cite
Utami, K. F. M., Agustin, H., & Rachmawati, L. (2024). The Influence of Transparency, Village Government Accountability, Internal Control, Good Governance and Human Resource Competence in Bondowoso Village. ARTOKULO : Journal of Accounting, Economic and Management, 1(3), 224-229. https://ejournal.mediakunkun.com/index.php/artokulo/article/view/150
Section
Articles

How to Cite

Utami, K. F. M., Agustin, H., & Rachmawati, L. (2024). The Influence of Transparency, Village Government Accountability, Internal Control, Good Governance and Human Resource Competence in Bondowoso Village. ARTOKULO : Journal of Accounting, Economic and Management, 1(3), 224-229. https://ejournal.mediakunkun.com/index.php/artokulo/article/view/150

References

Andriani, M. (2019). Pengaruh transparansi, akuntabilitas, dan partisipasi masyarakat terhadap pengelolaan dana desa (studi pada Desa Luk, Kecamatan Rhee, Kabupaten Sumbawa). E-Journal Akuntansi FEB Universitas Teknologi Sumbawa, 1(2), 1-13.

Fadil, M. (2002). Pengaruh Sistem Informasi Akuntansi, Sistem Pengendalian Internet Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Di Kecamatan Kramat Kabupaten Tegal) (Doctoral dissertation, Universitas Pancasakti Tegal).

Febriana, D. (2021). Pengaruh Sistem Pengendalian Internal, Kompetensi Pemerintah Desa, Transparansi, Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Kantor Pemerintah Desa di Kecamatan petarukan Kabupaten Pemalang) (Doctoral dissertation, Universitas Pancasakti Tegal).

Martini, R., Lianto, N., Hartati, S., Zulkifli, Z., & Widyastuti, E. (2019). Sistem pengendalian intern pemerintah atas akuntabilitas pengelolaan keuangan dana desa di Kecamatan Sembawa. Jurnal Akademi Akuntansi, 2(1).

Wahyuni, S. (2018). Implementasi Good Governance dalam Meningkatkan Kualitas Pelayanan pada Puskesmas Sambau Kota Batam (Doctoral dissertation, Prodi Administrasi Negara).

Wiradarma et al. (2017). Akuntabilitas dan transparansi pengelolaan dana desa di desa Tellumpanuae Kabupaten Maros. In Prosiding Seminar Nasional Ekonomi Dan Bisnis (pp. 725-739).