March 21, 2024Jurnal Riset Akuntansi Politala0 citationsOpen Access

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

PLPrima Widitia Leoni WAWiwik Andriani AYArmel Yentifa

Key Points

Accountability in village fund management significantly increases with clearer budget targets and better internal controls.
The study shows a positive correlation with a 5% significance level, indicating reliable results for budget management.
Assessment using multiple linear regression analysis analyzed responses from 115 village officials, providing robust insights into governance techniques. The regression model highlights key factors affecting fund management success.

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.

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