Work

The Effect of Clarity on Budgetary Targets and Internal Control on the Accountability of Village Fund Management

Year: 2024

Type: article

Abstract: This study aims to determine and analyze the effect of clarity of budget targets and internal control on the accountability of village fund management. The data used in this study is primary data collected through a research instrument in the form of a questionnaire. The sample in this study was village officials in Hamparan Rawang District, totalling 115 people. The sampling technique in this study was purposive sampling, which was then analyzed using multiple linear regression analysis with the SPSS version 25 application and with a significance level of 5%. The results of this study indicate that the clarity of budget targets and internal control affect the accountability of village fund management.

Source: Jurnal Riset Akuntansi Politala

DOI: 10.34128/jra.v7i1.270

Authors: Prima Widitia Leoni, Wiwik Andriani, Armel Yentifa, Zahara Zahara

Institution: Politeknik Negeri Padang

Language: English

Topic: Local Governance and Development

Subfield: Geography, Planning and Development

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4395961348

FWCI: 3.17

Cites: 5

Cited by: 4

Related to: 10