ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT
This study aims to examine the effect of accountability, transparency, the competence of village officials, and internal control system on the village's financial management. The population in this study were all villages in Tandun and Ujung Batu areas, Rokan Hulu Regency. The sampling techniqu...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga
2022-03-01
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| Series: | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
| Subjects: | |
| Online Access: | https://e-journal.unair.ac.id/BAKI/article/view/30786 |
| _version_ | 1818356938813997056 |
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| author | Chairin Zhela Cahyani Yesi Mutia Basri Pipin Kurnia |
| author_facet | Chairin Zhela Cahyani Yesi Mutia Basri Pipin Kurnia |
| author_sort | Chairin Zhela Cahyani |
| collection | DOAJ |
| description | This study aims to examine the effect of accountability, transparency, the competence of village officials, and internal control system on the village's financial management. The population in this study were all villages in Tandun and Ujung Batu areas, Rokan Hulu Regency. The sampling technique used in this research is saturated sampling. Saturated sampling was taken because all members of the population were used as samples. This study uses primary data through the distribution of questionnaires. Data analysis in this study used the Partial Least Square (PLS) approach with SmartPLS versionP3.0 computer software. The results of this study indicate that accountability affects village financial management, transparency affects village financial management, villages apparatus competence affects village financial management and the internal control system affects village financial management. |
| first_indexed | 2024-12-13T20:05:10Z |
| format | Article |
| id | doaj.art-516746dda5d64aff8bb3d9e4db55ad08 |
| institution | Directory Open Access Journal |
| issn | 2459-9581 2460-4496 |
| language | English |
| last_indexed | 2024-12-13T20:05:10Z |
| publishDate | 2022-03-01 |
| publisher | Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Airlangga |
| record_format | Article |
| series | BAKI (Berkala Akuntansi dan Keuangan Indonesia) |
| spelling | doaj.art-516746dda5d64aff8bb3d9e4db55ad082022-12-21T23:33:02ZengDepartemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas AirlanggaBAKI (Berkala Akuntansi dan Keuangan Indonesia)2459-95812460-44962022-03-0171779410.20473/baki.v7i1.3078615026ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENTChairin Zhela Cahyani0Yesi Mutia Basri1Pipin KurniaUniversitas RiauUniversitas RiauThis study aims to examine the effect of accountability, transparency, the competence of village officials, and internal control system on the village's financial management. The population in this study were all villages in Tandun and Ujung Batu areas, Rokan Hulu Regency. The sampling technique used in this research is saturated sampling. Saturated sampling was taken because all members of the population were used as samples. This study uses primary data through the distribution of questionnaires. Data analysis in this study used the Partial Least Square (PLS) approach with SmartPLS versionP3.0 computer software. The results of this study indicate that accountability affects village financial management, transparency affects village financial management, villages apparatus competence affects village financial management and the internal control system affects village financial management.https://e-journal.unair.ac.id/BAKI/article/view/30786accountabilityinternal control systemtransparencyvillage apparatus competencevillage financial management |
| spellingShingle | Chairin Zhela Cahyani Yesi Mutia Basri Pipin Kurnia ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT BAKI (Berkala Akuntansi dan Keuangan Indonesia) accountability internal control system transparency village apparatus competence village financial management |
| title | ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT |
| title_full | ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT |
| title_fullStr | ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT |
| title_full_unstemmed | ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT |
| title_short | ACCOUNTABILITY, TRANSPARENCY, COMPETENCE OF VILLAGE APPARATUS, AND INTERNAL CONTROL SYSTEM IN VILLAGE FINANCIAL MANAGEMENT |
| title_sort | accountability transparency competence of village apparatus and internal control system in village financial management |
| topic | accountability internal control system transparency village apparatus competence village financial management |
| url | https://e-journal.unair.ac.id/BAKI/article/view/30786 |
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