Impact Of Village Financial Implementation On Village Financial Management Accountability

Indrian Supheni; Rahmawati; Agung Nur Probohudono

doi:10.24912/je.v24i1.479

Authors

Indrian Supheni Faculty Of Economics And Business Universitas Sebelas Maret Surakarta Indonesia
Rahmawati Faculty Of Economics And Business Universitas Sebelas Maret Surakarta Indonesia
Agung Nur Probohudono Faculty Of Economics And Business Universitas Sebelas Maret Surakarta Indonesia

DOI:

https://doi.org/10.24912/je.v24i1.479

Keywords: revenue implementation, expenditure implementation, financing implementation, accountability.

Abstract

Accountability in the implementation and management of village finance is very important. Requires the village government to manage village finance professionally, effectively and efficiently, and responsibly. One source of village income that functions as a source of village operational activities and for community empowerment is the Village Fund. With the receipt of this fund, the village government must be prepared and able to manage village finance based on the principles of transparency, accountability, and participation in accordance with Minister of Home Affairs Regulation No. 113 of 2014. The purpose of this study is to determine the effect of village finance on village financial management accountability. The subject of this study was the village government in East Java. The sample in this study were 374 villages. The results show that the implementation of income receipts, expenditure implementation, and financing implementation has a significant influence on the accountability of village financial management.

Author Biographies

Indrian Supheni, Faculty Of Economics And Business Universitas Sebelas Maret Surakarta Indonesia

indriansupheni@gmail.com

Rahmawati, Faculty Of Economics And Business Universitas Sebelas Maret Surakarta Indonesia

rahmaw2005@yahoo.com

Agung Nur Probohudono, Faculty Of Economics And Business Universitas Sebelas Maret Surakarta Indonesia

agungnur@gmail.com

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