Published: 2023-10-01

Pengaruh Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa (Studi Pada Desa Di Kecamatan Dungaliyo Kabupaten Gorontalo)

DOI: 10.35870/jemsi.v9i5.1571

Wulandari Abdullah, Hartati Tuli, Nurharyati Panigoro
  • Wulandari Abdullah: FAKULTAS EKONOMI UNIVERSITAS NEGERI GORONTALO , Indonesia
  • Hartati Tuli: FAKULTAS EKONOMI UNIVERSITAS NEGERI GORONTALO , Indonesia
  • Nurharyati Panigoro: FAKULTAS EKONOMI UNIVERSITAS NEGERI GORONTALO , Indonesia
Issue Cover

Downloads

Article Metrics
Share:

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas terhadap pengelolaan keuangan desa dengan partisipasi masyarakat sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif dan teknik pengumpulan data menggunakan kuesioner penelitian yang dibagikan kepada aparat desa yang terdiri dari kepala desa, sekretaris desa, pelaksana teknis (kaur & kasi), kepala kewilayahan dan BPD.  Adapun jumlah sampel dalam penelitian ini sebanyak 64 responden. Alat yang digunakan dalam penelitian ini SmartPLS3 (Smart Partial Least Square) dengan menggunakan uji kualitas data yang terdiri dari uji validitas dan uji reliabilitas, kemudian uji asumsi klasik yang terdiri dari uji multikolinearitas dan uji heteroskedastisitas, selanjutnya uji regresi linear berganda dan uji hipotesis yang terdiri dari uji t, uji f dan uji koefisien determinasi. Berdasarkan hasil penelitian dapat diketahui bahwa akuntabilitas dan partisipasi masyarakat berpengaruh terhadap pengelolaan keuangan desa.

Keywords

No keywords available.

Peer Review Process

This article has undergone a double-blind peer review process to ensure quality and impartiality.

Indexing Information

Discover where this journal is indexed at our indexing page to understand its reach and credibility.

Open Science Badges

This journal supports transparency in research and encourages authors to meet criteria for Open Science Badges by sharing data, materials, or preregistered studies.

How to Cite

Abdullah, W., Tuli, H. ., & Panigoro, N. (2023). Pengaruh Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pengelolaan Keuangan Desa (Studi Pada Desa Di Kecamatan Dungaliyo Kabupaten Gorontalo). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(5), 2186-2194. https://doi.org/10.35870/jemsi.v9i5.1571
Article Information

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. 9 No. 5 (2023)

  • Section: Articles

  • Published: %750 %e, %2023

AI Research Hub

This article is indexed and available through various AI-powered research tools and citation platforms. Our AI Research Hub ensures that scholarly work is discoverable, accessible, and easily integrated into the global research ecosystem. By leveraging artificial intelligence for indexing, recommendation, and citation analysis, we enhance the visibility and impact of published research.

Semantic Scholar Scite Dimensions Connected Papers
Scholarly Connection Platforms
Dimensions Dimensions Connected Papers Connected Papers Scite Scite Google Scholar Google Scholar Semantic Scholar Semantic Scholar Garuda Garuda Scilit Scilit Crossref Crossref BASE BASE Zenodo Zenodo Unpaywall Unpaywall OpenCitations OpenCitations
Author Biographies

No author biographies available.

References
  • Anita, E. (2022). Program studi ekonomi syariah fakultas ekonomi dan bisnis islam universitas islam negeri sulthan thaha saifuddin jambi 2022 m/1443 h.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (Cet. IX).
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Peraturan Dalam Negeri Nomor 20 Tahun 2018 Tentang Keuangan Desa
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Putra, I. M. Y. D., & Rasmini, N. K. (2019). Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat Pada Efektivitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 28, 132. https://doi.org/10.24843/eja.2019.v28.i01.p06
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Sukmawati, F., & Nurfitriani, A. (2019). Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Keuangan Desa ( Studi pada Pemerintah Desa di Kabupaten Garut ). Jurnal Ilmiah Bisnis, Pasar Modal, Dan UMKM, 2(1), 52–66.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Tahir, S. Y., Malia, E., & Faisol, I. A. (2021). Pengaruh Akuntabilitas, Partisipasi Masyarakat, Pengetahuan Kepala Desa, Dan Transparansi Terhadap Kualitas Informasi Laporan Keuangan Desa Di Kabupaten Pamekasan. Journal of Accounting and Financial Issue (JAFIS), 1, 20–29. https://doi.org/10.24929/jafis.v1i1.1203
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Taufiqurokhman, T., & Andriansyah, A. (2018). Implementation of Allocation of Village Funds (ADD ) Increases Institutional and Ngombakan Village Development Programs Manifest Good Governance. Matra Pembaruan, 2(3), 197–206. https://doi.org/10.21787/mp.2.3.2018.197-206
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Undang-Undang Nomor 6 Tentang Desa Tahun 2014
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
  • Usdeldi, & Damanik, F. V. (2020). JAAB : Jurnal of Applied Accounting And Business Pendahuluan Landasan Teori. 2(2), 86–93.
    Google Scholar Scite Semantic Scholar Scilit Crossref Connected Papers
License & Copyright

Authors who publish with this journal agree to the following terms:

1. Copyright Retention and Open Access License

Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).

This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

2. Rights Granted Under CC BY 4.0

Under this license, readers are free to:

  • Share — copy and redistribute the material in any medium or format
  • Adapt — remix, transform, and build upon the material for any purpose, including commercial use
  • No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed

3. Attribution Requirements

All uses must include:

  • Proper citation of the original work
  • Link to the Creative Commons license
  • Indication if changes were made to the original work
  • No suggestion that the licensor endorses the user or their use

4. Additional Distribution Rights

Authors may:

  • Deposit the published version in institutional repositories
  • Share through academic social networks
  • Include in books, monographs, or other publications
  • Post on personal or institutional websites

Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.

5. Self-Archiving and Pre-Print Sharing

Authors are encouraged to:

  • Share pre-prints and post-prints online
  • Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
  • Engage in scholarly communication throughout the publication process

6. Open Access Commitment

This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.

Downloads

Most read articles by the same author(s)