CD Skripsi
Pengaruh Transparansi, Akuntabilitas, Pelatihan Dan Penerapan Sistem Informasi Akuntansi Terhadap Pengelolaan Keuangan Bumdes (Studi Empiris Pada Seluruh Bumdes Di Kabupaten Kuantan Singingi)
ABSTRACT
BUMDes plays an important role in improving the economy of a village. A
good benchmark for a BUMDes can be seen from the structure of good
governance, so that to manage well BUMDes, quality of human resources are
needed in the implementation of BUMDes management which will make BUMDes
easily to achieve the goals of the BUMDes for the welfare of rural communities.
This research was conducted with the purpose to testing the effect of
accountability, transparency, training and use of accounting information systems
on the financial management of BUMDes. Sources of data used in this study are
primary data and questionnaires as research measuring tools. The population in
this study are all BUMDes located in Kuantan Singingi Regency and the sampling
technique used is the proportional stratified random sampling method so that a
sample of 69 BUMDes is obtained. The statistical results obtained from this study
are that accountability, training and use of accounting information systems affect
the financial management of BUMDes,S but transparency has no effect on the
financial management of BUMDes.
Keywords : Accountability, Transparency, Training, Use of Accounting
Information Systems and Financial Management of Village Owned Enterprises
(BUMDes)
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