The Village Financial Management Through Accountability, Transparency And Community Participation

  • Baihaqi B
  • Asmawanti-S D
  • Putradana M
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Abstract

This study aims to examine accountability, transparency, and community participation in village financial management. The reason for choosing this research topic is because the results of this study are expected to provide benefits for village financial managers, village management, and village communities in increasing accountability, especially in accountability for design, preparation, implementation and accountability reports. This research was conducted in villages in North Bengkulu Regency using a sampling technique, namely purposive sampling in which the sample was adjusted to certain criteria. In this study using a quantitative approach. The data collection method in this study used primary data obtained from the results of distributing questionnaires to the head of finance, head of government, BPD, Kadun 1 and Kadun 2 in villages in North Bengkulu Regency with a sample of 45 respondents. Hypothesis testing using multiple regression analysis. The results of this study indicate that accountability has a positive effect on village financial management, transparency has a positive effect on village financial management, participation has a positive effect on village financial management.

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APA

Baihaqi, B., Asmawanti-S, D., & Putradana, M. R. (2023). The Village Financial Management Through Accountability, Transparency And Community Participation. Perspektif Akuntansi, 6(1), 15–36. https://doi.org/10.24246/persi.v6i1.p15-36

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