DETERMINANT AKUNTABILITAS DANA DESA

نویسندگان

چکیده

The aims of this study are to analyze the effect competence human resources, internal control, use technology and community participation on village fund accountability. Kota Intan sees a lack transparency from government, causing sense apathy, that authority for development is task government. population consisted heads, secretaries, BPD, section heads affairs, sub-villages criteria research sample worked at least 1 year with minimum education high school or equivalent. There was 83 respondents 5 villages. results show resources had positive but not significant accountability, there negative control influence variable accountability funds. result expected contribute While urgency relate information district government so they know principles accountability.
 
 Keywords: Village Fund, resource competency, participation,

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ژورنال

عنوان ژورنال: Jurnal Ilmu Manajemen dan Akuntansi Terapan: JIMAT

سال: 2023

ISSN: ['2656-4440', '2086-3748']

DOI: https://doi.org/10.36694/jimat.v14i1.448