FAKTOR YANG MEMPENGARUHI KINERJA APARATUR PEMERINTAH DESA DALAM AKUNTABILITAS DANA DESA
This study aims to determine whether the factors understanding the Government Regulation on Village Fund Management, Implementation of good governance government, the quality of human resources affect the performance of village government officials in the accountability of village funds. The study w...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Indonesia University of Education
2018-12-01
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| Series: | Jurnal Riset Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.upi.edu/index.php/JRAK/article/view/14146 |
| _version_ | 1823942062496546816 |
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| author | umi pratiwi Permata Ulfah |
| author_facet | umi pratiwi Permata Ulfah |
| author_sort | umi pratiwi |
| collection | DOAJ |
| description | This study aims to determine whether the factors understanding the Government Regulation on Village Fund Management, Implementation of good governance government, the quality of human resources affect the performance of village government officials in the accountability of village funds. The study was carried out in villages in 3 Sub-districts in Banyumas District namely Sumbang, Patikraja and Rawalo. Data were collected through questionnaires sent to respondents who served as village heads / village secretaries / treasurers. Respondents numbered 38 people representing 38 villages in 3 Subdistricts of Banyumas Regency.
Research results indicate that the factor of understanding of the Government Regulation on Village Fund Management does not affect the performance of the village government apparatus in the accountability of village funds. Variables in the application of good governance government principles and the quality of human resources influence the performance of village government officials in village fund accountability |
| first_indexed | 2024-12-17T04:34:47Z |
| format | Article |
| id | doaj.art-c759750068394ab98ab0b92959d36e0d |
| institution | Directory Open Access Journal |
| issn | 2338-1507 2541-061X |
| language | Indonesian |
| last_indexed | 2024-12-17T04:34:47Z |
| publishDate | 2018-12-01 |
| publisher | Indonesia University of Education |
| record_format | Article |
| series | Jurnal Riset Akuntansi dan Keuangan |
| spelling | doaj.art-c759750068394ab98ab0b92959d36e0d2022-12-21T22:03:26ZindIndonesia University of EducationJurnal Riset Akuntansi dan Keuangan2338-15072541-061X2018-12-016342944010.17509/jrak.v6i3.141468704FAKTOR YANG MEMPENGARUHI KINERJA APARATUR PEMERINTAH DESA DALAM AKUNTABILITAS DANA DESAumi pratiwi0Permata Ulfah1Universitas Jenderal SoedirmanUniversitas Jenderal SoedirmanThis study aims to determine whether the factors understanding the Government Regulation on Village Fund Management, Implementation of good governance government, the quality of human resources affect the performance of village government officials in the accountability of village funds. The study was carried out in villages in 3 Sub-districts in Banyumas District namely Sumbang, Patikraja and Rawalo. Data were collected through questionnaires sent to respondents who served as village heads / village secretaries / treasurers. Respondents numbered 38 people representing 38 villages in 3 Subdistricts of Banyumas Regency. Research results indicate that the factor of understanding of the Government Regulation on Village Fund Management does not affect the performance of the village government apparatus in the accountability of village funds. Variables in the application of good governance government principles and the quality of human resources influence the performance of village government officials in village fund accountabilityhttps://ejournal.upi.edu/index.php/JRAK/article/view/14146keyword : understanding, good governance government, quality of human resources, performance, accountability of village funds |
| spellingShingle | umi pratiwi Permata Ulfah FAKTOR YANG MEMPENGARUHI KINERJA APARATUR PEMERINTAH DESA DALAM AKUNTABILITAS DANA DESA Jurnal Riset Akuntansi dan Keuangan keyword : understanding, good governance government, quality of human resources, performance, accountability of village funds |
| title | FAKTOR YANG MEMPENGARUHI KINERJA APARATUR PEMERINTAH DESA DALAM AKUNTABILITAS DANA DESA |
| title_full | FAKTOR YANG MEMPENGARUHI KINERJA APARATUR PEMERINTAH DESA DALAM AKUNTABILITAS DANA DESA |
| title_fullStr | FAKTOR YANG MEMPENGARUHI KINERJA APARATUR PEMERINTAH DESA DALAM AKUNTABILITAS DANA DESA |
| title_full_unstemmed | FAKTOR YANG MEMPENGARUHI KINERJA APARATUR PEMERINTAH DESA DALAM AKUNTABILITAS DANA DESA |
| title_short | FAKTOR YANG MEMPENGARUHI KINERJA APARATUR PEMERINTAH DESA DALAM AKUNTABILITAS DANA DESA |
| title_sort | faktor yang mempengaruhi kinerja aparatur pemerintah desa dalam akuntabilitas dana desa |
| topic | keyword : understanding, good governance government, quality of human resources, performance, accountability of village funds |
| url | https://ejournal.upi.edu/index.php/JRAK/article/view/14146 |
| work_keys_str_mv | AT umipratiwi faktoryangmempengaruhikinerjaaparaturpemerintahdesadalamakuntabilitasdanadesa AT permataulfah faktoryangmempengaruhikinerjaaparaturpemerintahdesadalamakuntabilitasdanadesa |