Published: 2023-06-01
Pengaruh Kompetensi Aparatur Desa, Kejelasan Sasaran Anggaran, Pemanfaatan Teknologi Informasi dan Pengawasan BPD Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Pada Desa Banyu Asin Kecamatan Riau Silip Kabupaten Bangka)
DOI: 10.35870/jemsi.v9i3.1191
Hilda Agustin Hilda Agustin, Anggraeni Yunita, Wenni Anggita
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Hilda Agustin Hilda Agustin:
University of Bangka Belitung
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Anggraeni Yunita:
University of Bangka Belitung
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Wenni Anggita:
University of Bangka Belitung
Abstract
This study aims to examine the influence of village apparatus competence, clarity of budget targets, use of information technology and BPD supervision on village fund management accountability in Banyu Asin Village, Riau Silip District, Bangka Regency. This type of research is quantitative research. The data used in this study is primary data obtained from distributing questionnaires directly to members of Banyu Asin Village institutions related to village fund management. The research sample was determined by saturated sampling method (census) and amounted to 31 people. This study gave the results that the competence of village apparatus, clarity of budget targets, utilization of information technology and supervision of the BPD have a significant positive effect on the accountability of managing village funds.
Keywords
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 9 No. 3 (2023)
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Section: Articles
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Published: 2023-06-01
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License: CC BY 4.0
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Copyright: © 2023 Authors
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DOI: 10.35870/jemsi.v9i3.1191
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