Dampak akuntabilitas pengelolaan keuangan alokasi dana, kebijakan, dan kelembagaan desa pada kesejahteraan masyarakat

  • Ricky Supriyanto Fakultas Ekonomi dan Bisnis, Universitas Mercu Buana, Jakarta, Indonesia
  • Swarmilah Hariani Fakultas Ekonomi dan Bisnis, Universitas Mercu Buana, Jakarta, Indonesia

Keywords: accountability in managing of the Village Finance Allocation, community welfare, village institutions, and village policies.

Abstract

This study aims to analyze the effect of accountability in managing the Village Finance Allocation (VFD), village policies, and village bureaucracy on community welfare. The study was conducted in the Banyuurip Subdistrict, which consisted of 24 villages for three months—collecting data through questionnaires to village government officials/apparatuses using a purposive sampling technique. The method of data analysis uses descriptive analysis distribution of answers, seeking the minimum and full answer of each variable and multiple linear regression analysis to test the effect of accountability in managing the Village Finance Allocation (VFD), village policies, and village bureaucracy on community welfare. The results of this study indicate that the simultaneous accountability of Village Fund Allocation (ADD) management, village policies, and village institutions has a significant and positive correlation with community welfare. In contrast, the accountability of Village Fund Allocation (ADD) management and village policies have a significant impact on community welfare, while village institutions did not significantly impact community welfare.

 

Published
2022-06-30
How to Cite
Supriyanto, R., & Hariani, S. (2022). Dampak akuntabilitas pengelolaan keuangan alokasi dana, kebijakan, dan kelembagaan desa pada kesejahteraan masyarakat. Journal of Public Auditing and Financial Management, 2(1), 1 - 10. https://doi.org/10.36407/jpafm.v2i1.562
Section
Case Study