The Effect Of Village Fund Management Accountability In Aceh Singkil District, Indonesia

Iswan Darsono; Mulia Saputra; Syukriy Abdullah

Iswan Darsono Faculty of Economics and Business, Syiah Kuala University
Mulia Saputra Corresponding author, Faculty of Economics and Business, Syiah Kuala University.
Syukriy Abdullah Faculty of Economics and Business, Syiah Kuala University

Keywords: Government Internal Supervisory; Village Apparatus Competence; Public Participation; Management Accountability of Village Funds.

Abstract

This study is conducted to address the effect of village fund management accountability in Aceh Singkil District of Indonesia. Using the factors of government internal supervisory, village apparatus competency and public participation, this study tried to test either partially or simultaneously on the management accountability of village funds. By selecting the population of all villages in Aceh Singkil District, which total of 116 villages in 11 districts, these research using purposive sampling method to curve the population. However, the sampling technique used stratified random sampling, totaling 46 villages including the village head, village secretary, treasurer, head of affairs and community leaders in each village. Utilizing the primary data of questionnaires from respondents, the research data was collected by using documentation techniques. The result of Multiple Linear Regression Analysis proved that the government internal supervisory and village apparatus competency influenced the management accountability of village funds in Aceh Singkil District. Alongside, public participation has no effect on the management accountability of village funds in Aceh Singkil District.

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References

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