The Influence of Financial Management, Community Participation, Implementation of Good Governance, Supervision and Quality of Human Resources on Village Financial Accountability

Basic and Applied Management Research Journal Pub Date : 2023-07-10 DOI:10.11594/bamrj.01.01.03

Lamria Sagala, S. B. Siahaan, Farida Sagala, M. C. Ginting, Dumaria Situmorang, Randy Lorenza Simanullang

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Abstract

This study was conducted to analyze the influence of Financial Management, Community Participation, Implementation of Good Governance, Supervision and Quality of Human Resources on Village Financial Accountability in Siempat Nempu Hulu District, Dairi Regency. This research is quantitative research with associative or causal research. data analysis method in research using SPSS version 26. The results showed partially that Financial Management has a positive and significant effect on village financial accountability, Community Participation has a positive and significant effect on village financial accountability, the implementation of Good Governance has a positive and significant effect on village financial accountability. Meanwhile, supervision has a positive and insignificant effect on village financial accountability and the quality of human resources has a positive and insignificant effect on village financial accountability in Siempat Nempu Hulu District, Dairi Regency.

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财务管理、社区参与、善治实施、监督和人力资源质量对村庄财务问责的影响

本研究分析了财务管理、社区参与、善治实施、监督和人力资源质量对村庄财务问责的影响。这项研究是定量研究结合了关联研究或因果研究。在研究中使用SPSS version 26进行数据分析。结果部分表明，财务管理对村财务问责具有正显著效应，社区参与对村财务问责具有正显著效应，善治实施对村财务问责具有正显著效应。同时，监管对村级财务问责的正向影响不显著，人力资源质量对村级财务问责的正向影响不显著。

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Basic and Applied Management Research Journal

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