Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi District, North Biak, Biak Numfor Regency)

Authors

  • Maylen K.P Kambuaya Universitas Cenderawasih, Indonesia
  • Klara Wonar Universitas Cenderawasih, Indonesia
  • Fadly Yizhar Universitas Cenderawasih, Indonesia
  • Rian Noviani Solissa Universitas Cenderawasih, Indonesia
  • Elend Fransiska Universitas Cenderawasih, Indonesia

DOI:

https://doi.org/10.59141/jist.v5i9.1746

Keywords:

clarity of budget targets, financial accounting system, competence of village apparatus, internal control system, accountability of village financial management

Abstract

This study aims to analyze the influence of clarity of budget targets, reporting systems and competencies of village apparatus on the accountability of village fund management. The population is 8 villages in Yawosi District, Biak Numfor Regency. The sample of this study amounted to 168 respondents using the purposive sampling method. The data analysis technique used is Structural Equation Modeling (SEM) Part Least Square (PLS). The results of this study show that the clarity of budget targets and the internal control system have a positive effect on the accountability of village financial management, while the financial accounting system and the competence of village officials have no effect on the accountability of village financial management.

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Published

2024-09-27

How to Cite

K.P Kambuaya, M., Wonar, K. ., Yizhar, F. ., Solissa, R. . N. ., & Fransiska, E. . (2024). Village Government Accountability in Managing Village Finances (Empirical Study in Yawosi District, North Biak, Biak Numfor Regency). Jurnal Indonesia Sosial Teknologi, 5(9), 3637–3651. https://doi.org/10.59141/jist.v5i9.1746

Issue

Vol. 5 No. 9 (2024): Jurnal Indonesia Sosial Teknologi

Section

Articles

License

Copyright (c) 2024 Maylen K.P Kambuaya, Klara Wonar, Fadly Yizhar, Rian Noviani Solissa, Elend Fransiska

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