CD Skripsi

PengaruhPartisipasi Masyarakat, Peran Perangkat Desa, Dan SistemPengendalian Intern PemerintahTerhadapAkuntabilitasPengelolaan Dana Desa DenganWhistleblowing System SebagaiVariabelModerasi (Studi Empiris Pada Seluruh Desa Di Kecamatan Iv Jurai Dan Kecamatan Bayang)

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ABSTRACT
This study aims to determine the effect of community participation, village
role instruments, and the government's internal control system on village fund
management accountability moderated by a violation reporting system (Empirical
Study of All Villages in IV Jurai District and Bayang District). Scattered in
villages in IV Jurai District and Bayang District. In this study the sampling
technique used was saturated sampling, with a total of 148 respondents consisting
of the Village Head, Village Secretary, Head of Village Finance, and elements of
the Village Consultative Body. Primary data was collected by distributing
questionnaires, to test the hypotheses in this study using the Structural Equation
Modeling (SEM) data analysis tool with the help of the Smart-PLS ver. 3.0. The
results of the study show that community participation, village officials, and the
government's internal control system have an effect on village fund management
accountability. The whistleblowing system does not moderate the effect of
community participation on village fund management accountability. Moderating
the violation reporting system affects the role of village officials and the
government's internal control system for accountability for managing village
funds.
Keywords: Community Participation, Role of Village Officials,
Government Internal Control System, Whistleblowing System, Village Fund
Management Accountabilit

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902113580

Penerbit

Pekanbaru : ., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

NONE

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

DAUS

Versi lain/terkait

Lampiran Berkas

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