Analysis of village apparatus competencies, society participations, the village government organizational commitment, and village financial reporting compliance effects towards village financial management accountability at Amahai District, Central Mal
Main Article Content
Abstract
This research purpose is to empirically test the village apparatus competencies, society
participations, the village government organizational commitment, and financial reporting
compliance towards financial management accountability at Amahai District, Central
Maluku Regency. The population of this research is all village financial managements at
Amahai District, Central Maluku Regency, which consist of 14 villages. The samples are
the Chief, Secretary, Treasurer, and the Head of Public Welfare of the villages. The
sampling technique used the purposive sampling method and the analysis modeling used
Classical Assumption Test, Validation Tests, Reliability Test, Descriptive Statistic, and
hypothesis by using multiple linear regression analysis. In conclusion, the analysis result
explains that the variable of village apparatus competencies influenced the villages
financial management accountability, and the financial reporting compliance effects
positively and significantly towards the villages financial management accountability at
Amahai District, Central Maluku Regency.
Article Details
References
Abidin, Y. (2015). Pembelajaran multiliterasi. In PT Refika Aditama.
Dewi, N. K. A. J. P., & Gayatri, G. (2019). Faktor-faktor yang berpengaruh pada akuntabilitas
pengelolaan dana desa. E-Jurnal Akuntansi, 26(2), 1269–1298.
Effendy, O. U. (2011). Ilmu komunikasi: teori dan prakteknya. Bandung: Remaja Rosdakarya.
Ghozali, I. (2013). Aplikasi analisis multivariate dengan program SPSS.
Indrianasari, N. T. (2017). Peran perangkat desa dalam akuntanbilitas pengelolaan keuangan desa: Studi
pada desa Karangsari Kecamatan Sukodono. ASSETS: Jurnal Ilmiah Ilmu Akuntansi, Keuangan
Dan Pajak, 1(2), 29–46.
Kartanegara, K. M. B. K. K. (2015). Partisipasi masyarakat dalam pelaksanaan alokasi dana desa
(ADD) di Kantor Desa Suka Damai Kecamatan Muara Badak Kabupaten Kutai Kartanegara
Suwandi.
Luthfiani, B. M., Asmony, T., & Herwanti, R. T. (2020). Analisis faktor–faktor yang mempengaruhi
akuntabilitas pengelolaan dana desa di Kabupaten Lombok Tengah. E-Jurnal Akuntansi, 30(7),
–1899.
Purnamawati, I. G. A., & Adnyani, N. K. S. (2019). Peran komitmen, kompetensi, dan spiritualitas
dalam pengelolaan dana desa. Jurnal Akuntansi Multiparadigma, 10(2), 227–240.
Ruky, A. S. (2003). SDM berkualitas mengubah visi menjadi realitas. Jakarta: PT Gramedia Pustaka
Utama.
Scott, W. R. (2015). Financial accounting theory sevent edition. United States: Canada Cataloguing.
Setiawan, M. W., Atmadja, A. T., SE, A., & Sulindawati, N. L. G. E. (2017). Analisis transparansi dan
akuntabilitas pelaporan alokasi dana desa (Studi Kasus Desa Bengkel, Kec. Busungbiu, Kab.
Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 7(1).
Sudjana, N. (2002). Metode Statistika. tesis pengaruh pembelajaran berbasis masalah dan kreativitas
terhadap hasil ….
Sujarweni, V. W. (2015). Akuntansi panduan tata kelola keuangan desa. pustaka baru press.
Syamsi, S. (2015). Partisipasi masyarakat dalam mengontrol penggunaan anggaran dana desa. JISIP:
Jurnal Ilmu Sosial Dan Ilmu Politik, 3(1).
Wida, S. A., Supatmoko, D., & Kurrohman, T. (2017). Akuntabilitas Pengelolaan Alokasi Dana Desa
(ADD) di desa–desa Kecamatan Rogojampi Kabupaten Banyuwangi. E-Journal Ekonomi Bisnis
Dan Akuntansi, 4(2), 148–152.