Image of Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa-Desa Di Kabupaten Indragiri Hulu)
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Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Masyarakat, Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa-Desa Di Kabupaten Indragiri Hulu)

ABSTRACT
This study aims to examine the influence of human resource competence,
community participation, and clarity of budget target on the accountability of
village fund management. This research is a quantitative study, with the
population consisting of all villages in Indragiri Hulu Regency. The sample was
selected using a simple random sampling technique, with a total of 123 villages as
the sample. The type of data used is primary data, and the data collection
technique involved the use of questionnaires. The respondents consisted of 738
village officials, including village heads, village secretaries, village financial
staff, village administration and general affairs staff, village planning staff, and
village governance staff. The data in this study were analyzed using IBM SPSS
Version 30. The hypothesis testing in this study used 5% (0.05) significance level.
The results of this study indicate that the variable of human resource competence
has a significant effect on the accountability of village fund management, the
variable of community participation has a significant effect on the accountability
of village fund management, and the variable of budget goal clarity has a
significant effect on the accountability of village fund management. This study
highlights the importance of improving human resource competence, community
participation, and budget goal clarity in managing village funds to ensure
accountable village fund management.
Keywords: Accountability of Village Fund Management, Human Resource
Competency, Community Participation, and Clarity of Budget Target

Ketersediaan
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Perpustakaan Universitas Riau 2102113094
2102113094
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102113094
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102113094
Tipe Isi
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Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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