AKUNTABILITAS PENGELOLAAN DANA DESA

Abstract

The purpose of this study was to empirically examine the effect of financial statement presentation,
financial statement accessibility, and internal control system on village fund management
accountability. The results of the research are expected to be able to contribute to: 1) Village
Government, providing an understanding related to the rules in managing village finances and
accountability of village funds.
The research population is village officials in Central Maluku district. The sample is the village
head, village secretary, village treasurer and section head in 22 villages in Central Maluku district
located on Ambon Island. The sampling technique in this research uses the Purposive Sampling
Technique. The type of data is primary data collected through a questionnaire method distributed
to 110 respondents, data that can be processed by a number of respondents.
Data analysis method using SEM-PLS. The results of the study show: 1) the presentation of
financial statements has a positive effect on the accountability of village fund management, 2) the
accessibility of financial reports has a positive effect on the accountability of village fund
management, 3) the internal control system has a positive effect on the accountability of village
fund management.