Faktor -Faktor Yang Mempengaruhi Akuntabilitas Keuangan Desa pada Desa di Kecamatan Pahae Jae, Kabupaten Tapanuli Utara

Abstract

This study aims to analyze and determine the effect of SPI, HR Quality, Transparency and Supervision on Village Financial Accountability in the Village in Pahae Jae District, North Tapanuli Regency, either partially or simultaneously. This type of research is quantitative research and uses primary data. The data collection method used was a questionnaire given to village officials in Pahae Jae District, totaling 40 respondents. The data analysis method used in this research is descriptive analysis and multiple linear regression. The results of this study indicate that partially, SPI, Quality of Human Resources, and Supervision have a positive and significant effect while Transparency has a negative effect. Simultaneously SPI, Financial Accountability can be influenced by the quality of Human Resources, Transparency and Supervision in a positive and significant way in the Village in Pahae Jae District, North Tapanuli Regency.

Determination in village financial governance during the COVID-19 pandemic

“…Therefore, it is important to improve transparency in the future. This research supports the findings of Putri & Maryono (2022), Purba & Tarigan (2022), Purba & Silalah (2021), Sukmawati & Nurfitriani (2019) which showed that transparency had no effect on village financial governance.…”

“…This is also consistent with the findings of Juwanti, Santoso, & Rahayu (2022), Latif, Savitri, & Susilatri (2021), as well as Fitriyani et al (2020) which showed that transparency affected the village's financial governance. However, it is in contrast with the findings of Putri & Maryono (2022), Purba & Tarigan (2022), Purba & Silalah (2021), Sukmawati & Nurfitriani (2019) which showed that transparency had no effect on village financial governance.…”

Pengaruh Partisipasi Masyarakat, Kompetensi Aparat, Sistem Keuangan Desa dan Pengawasan terhadap Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Luwu Timur

“…Hasil penelitian ini sejalan dengan penelitian yang disampaikan oleh (Purba and Silalah 2021) [34], (Luh Putu Pratiwi Sintya Ningsih 2021) [35], (Sapartiningsih, Suharno, and Kristianto 2018) [36], (Mahmud 2018) [7] dan (Padnyawati and Hutnaleontina 2022) [37] yang menyatakan bahwa apabila penerapan pengawasan berjalan dengan baik maka akuntabilitas keuangan desa juga akan semakin baik.…”