The influence of transparency, accountability, community participation, and information technology on the management of village funds

Authors

Miftahul Khairi , Iqlima Azhar , Nasrul Kahfi Lubis

DOI:

10.62941/rbar.v1i2.51

Issue:

Vol. 1 No. 2 (2024): April-June

Keywords:

Village fund, transparency, accountability, community participation, information technology
Received: 08/05/2024
Accepted: 09/05/2024
Published: 06/30/2024

Reseach Article

How to Cite

Khairi, M., Azhar, I., & Lubis, N. K. (2024). The influence of transparency, accountability, community participation, and information technology on the management of village funds. Review of Business and Accounting Research, 1(2). https://doi.org/10.62941/rbar.v1i2.51

Abstract

This study aims to determine the effect of transparency, accountability, community participation and information technology on the management of Village Funds. This research was conducted in Kuala Simpang City, Aceh Tamiang Regency, Aceh Province, Indonesia. This type of research is descriptive quantitative. Sample selection using purposive sampling method with a total sample of 45 respondents. The data collection method used a questionnaire with an interval scale. The data analysis method used in this study is multiple linear regression analysis. The results of the study can be concluded that partially the variables of transparency, community participation and utilization of information technology have a significant positive effect on the management of the Village Fund. While the accountability variable partially has no significant effect on the management of the Village Fund. The test results simultaneously variable transparency, accountability, community participation and utilization of information technology have a significant effect on the management of the Village Fund.

Author Biographies

Miftahul Khairi, Department of Accounting, Faculty of Economics, Universitas Samudra, Langsa, Indonesia

Iqlima Azhar, Department of Accounting, Faculty of Economics, Universitas Samudra, Langsa, Indonesia

Nasrul Kahfi Lubis, Department of Accounting, Faculty of Economics, Universitas Samudra, Langsa, Indonesia

License

Copyright (c) 2024 Miftahul Khairi, Iqlima Azhar, Nasrul Kahfi Lubis

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.