Published: 2024-02-01
Kompetensi Aparat Desa Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Di Desa Kecamatan Asparaga Kabupaten Gorontalo)
DOI: 10.35870/jemsi.v10i1.1754
Ratna Daud, Harun Blongkod, Lukman Pakaya
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Abstract
Tujuan dari penelitian ini adalah untuk mengetahui dan menguji Pengaruh Kompetensi Aparat Desa dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Asparaga Kabupaten Gorontalo. Jenis penelitian ini adalah metode kuantitatif dengan teknik pengumpulan data menggunakan kuesioner penelitian yang dibagikan kepada aparat desa di Kecamatan Asparaga Kabupaten Gorontalo. Adapun jumpah sampel dalam penelitian ini sebanyak 108 sampel. Alat yang digunakan dalam penelitian ini menggunakan SmartPls. Berdasarkan hasil penelitian yang dilakukan menunjukan bahwa Kompetensi Aparat Desa dan Partisipasi Masyarakat berpengaruh positif dan signifikan terhadap Akuntabilitas Pengelolaan Dana Desa.
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Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 10 No. 1 (2024)
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Section: Articles
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Published: %750 %e, %2024
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/jemsi.v10i1.1754
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Atiningsih, S., & Ningtyas, A. C. (2019). Pengaruh Kompetensi Aparatur Pengelola Dana Desa, Partisipasi Masyarakat, Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Pada Aparatur Pemerintah Desa Se-Kecamatan Banyudono Kabupaten Boyolali). Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 10(1), 2015–2019.
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Sumampow, M., Tinangon, J. J., & Tangkuman, S. (2017). Pengaruh Kompetensi Sumber Daya Manusia Dan Penggunaan Anggaran Terhadap Efektivitas Penerapan Anggaran Berbasis Kinerja Pada Dinas Perindustrian Dan Perdagangan Daerah Provinsi Sulawesi Utara. Going Concern : Jurnal Riset Akuntansi, 12(01), 194–201. https://doi.org/10.32400/gc.12.01.17205.2017
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Umaira, S., & Adnan, A. (2019). Pengaruh Partisipasi Masyarakat, Kompetensi Sumber Daya Manusia, Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Kabupaten Aceh Barat Daya). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 4(3), 471–481. https://doi.org/10.24815/jimeka.v4i3.12580
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