Published: 2024-08-01

Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Badan Usaha Milik Desa Kecamatan Banyuasin III Kabupaten Banyuasin

DOI: 10.35870/jemsi.v10i4.2803

Jeni Nurliza, Bainil Yulina, Nurhasanah
Front Cover JEMSI Volume 12 Nomor 1 Februari 2026

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Abstract

Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Akuntabilitas Secara Parsial Terhadap Pengelolaan Pengelolaan Keuangan Badan Usaha Milik Desa Kecamatan Banyuasin III Kabupaten Banyuasin. (2) Pengaruh Transparansi Secara Parsial Terhadap Pengelolaan Keuangan Badan Usaha Milik Desa Kecamatan Banyuasin III Kabupaten Banyuasin. (3) Pengaruh Partisipasi Masyarakat Secara Parsial Terhadap Pengelolaan Keuangan Badan Usaha Milik Desa Kecamatan Banyuasin III Kabupaten Banyuasin. (4) Pengaruh Akuntabilitas, Transparansi Dan Partisipasi Masyarakat Secara Simultan Terhadap Pengelolaan Keuangan Badan Usaha Milik Desa Kecamatan Banyuasin III Kabupaten Banyuasin. Dalam penelitian ini data mengenai Akuntabilitas, Transparansi Dan Partisipasi Masyarakat diperoleh penyebaran kuesioner. Jenis data yang digunakan dalam penelitian ini adalah data primer. Sampel dalam penelitian ini berjumlah 50 orang yang merupakan perangkat desa dan perangkat badan usaha milik desa. Penelitian ini menggunakan model Analisis Regresi Linier Berganda (multiple linier regression) dengan program spss 26. Hasil penelitian menunjukkan bahwa Secara parsial Akuntabilitas, Transparansi dan Partisipasi masyarakat berpengaruh secara signifikan terhadap Pengelolaan Keuangan Badan Usaha Milik Desa Kecamatan Banyuasin III Kabupaten Banyuasin. Secara simultan Akuntabilitas, Transparansi Dan Partisipasi Masyrakat berpengaruh secara signifikan terhadap Pengelolaan Keuangan Badan Usaha Milik Desa Kecamatan Banyuasin III Kabupaten Banyuasin.

Keywords

Akuntabilitas, Transparansi, Partisipasi Masyarakat, Pengelolaan Keuangan Badan Usaha Milik Desa.

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How to Cite

Nurliza, J., Bainil Yulina, & Nurhasanah. (2024). Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Badan Usaha Milik Desa Kecamatan Banyuasin III Kabupaten Banyuasin. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 10(4), 2598-2609. https://doi.org/10.35870/jemsi.v10i4.2803
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 1 (2026)

  • Section: Articles

  • Published: %750 %e, %2024

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