CD Tesis

Pengaruh Pemanfaatan Sistem Keuangan Desa, Partisipasi Masyarakat Dan Aksesibilitas Laporan Keuangan Terhadap Pengelolaan Dana Desa Dengan Kompetensi Aparatur Desa Sebagai Variabel Moderasi Di Kabupaten Rokan Hulu

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The central government provides a budget to villages in the form of village funds to increase the budget for development, services and community empowerment. The government budgets a large amount of village funds every year to be given to villages. Some of the main problems in managing village funds, both in the aspects of guidance and supervision.
The aim of this research is to examine the influence of the use of the village financial system, community participation and accessibility of financial reports on the management of village funds with the competence of village officials as a moderating variable in Rokan Hulu Regency. The population in this study were villages in Rokan Hulu Regency as recipients of village funds, namely 139 villages. The sampling technique used in this research was proportional stratified random sampling, and the respondents in this research consisted of: Village Head, Village Secretary, Head of Finance, and BPD so that the number of respondents was 412 people. The data collection technique used in this research is by using a questionnaire. Data analysis The data analysis used in this research is the Warp PLS 7.0 program.
The research results show that the use of the village financial system, community participation and accessibility of financial reports influence the management of village funds, the competence of village officials moderates the influence of the use of the village financial system, community participation on the management of village funds, but the competence of village officials does not moderate the influence of financial report accessibility on village fund management
Key Words: Utilization of the village financial system, community participation, accessibility of financial reports, management of village funds, competency of village officials

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010242024

Penerbit

Pekanbaru : Universitas Riau Pascasarjana Tesis Akuntansi., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010242024

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Jaka

Versi lain/terkait

Lampiran Berkas

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