Abstract
Accountability of village fund management is the responsibility of the village government to the community related to village fund management. This study aims to obtain empirical evidence of the influence of the competence of village officials, the application of the social security system, the tax treasurer compliance of the village treasury and community participation in the accountability of village fund management. The method in this research is descriptive quantitative with data analysis techniques using multiple linear regression test. The study was conducted in 127 in 12 districts of Central Lombok Regency. The samples in this study were 88 people who were determined using the purposive sampling method. Data collected by questionnaire method. The results showed the competence of village officials and community participation did not affect the accountability of village fund management, while the application of the siskeudes and tax treasury compliance of the village treasurer had a positive effect on the accountability of village fund management.
 Keywords: Accountability; Device Competency; Siskeudes Application; Tax Compliance; Society Participation.
Highlights
Accountability of village fund management is the responsibility of the village government to the community related to village fund management
This study aims to obtain empirical evidence of the influence of the competence of village officials, the application of the social security system, the tax treasurer compliance of the village treasury and community participation in the accountability of village fund management
The results showed the competence of village officials and community participation did not affect the accountability of village fund management, while the application of the siskeudes and tax treasury compliance of the village treasurer had a positive effect on the accountability of village fund management
Summary
Dari Gambar 1. dapat dijelaskan penelitian ini untuk menguji pengaruh empat variabel yaitu kompetensi perangkat desa (X1), aplikasi siskeudes (X2), kepatuhan pajak bendaharawan desa (X3), dan partisipasi masyarakat (X4) terhadap variabel Akuntabilitas Pengelolaan Dana Desa (Y). Dapat dijelaskan penelitian ini untuk menguji pengaruh empat variabel yaitu kompetensi perangkat desa (X1), aplikasi siskeudes (X2), kepatuhan pajak bendaharawan desa (X3), dan partisipasi masyarakat (X4) terhadap variabel Akuntabilitas Pengelolaan Dana Desa (Y). Sehingga dapat ditarik hipotesis : H3 : Kepatuhan Pajak Bendaharawan Desa memiliki pengaruh yang positif terhadap terwujudnya akuntabilitas pengelolaan dana desa di Kabupaten Lombok Tengah. Dari diskripsi ini dapat ditarik hipotesis : H4 : Partisipasi masyarakat memiliki pengaruh postif terhadap terwujudnya akuntabilitas pengelolaan dana desa di Kabupaten Lombok Tengah. Pertimbangan jenis tersebut adalah untuk menganalisis hubungan kausalitas (causality relationship) antara faktor- faktor yang mempengaruhi akuntabilitas pengelolaan dana desa di Kabupaten Lombok Tengah. Adapun variabel bebas atau independen dalam penelitian ini adalah kompetensi perangkat desa (X1), aplikasi siskeudes (X2), kepatuhan pajak bendaharawan desa (X3) dan partisipasi masyarakat (X4) sedangkan variabel terikat atau dependen adalah Akuntabilitas pengelolaan dana desa (Y).
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
