TINJAUAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PENERAPAN SISTEM INFORMASI AKUNTANSI DAN TUGAS POKOK DAN FUNGSI

  • Edisah Putra Nainggolan Universitas Muhammadiyah Sumatera Utara
  • Dewi Sholeha Universitas Darma Agung
  • Syahvira Indriyani Muhammadiyah Sumatera Utara
DOI: http://dx.doi.org/10.46930/ojsuda.v31i6.3925

Abstract

The purpose of this study is to investigate and evaluate the impact of Main Duties and Functions and the Accounting Information System on the Accountability of Village Financial Management in the Villages of Sawit Seberang District Area, Langkat Regency. In this study, an associative technique was adopted. The six villages in the Sawit Seberang District of the Langkat Regency comprised the study's population. 42 participants from villages in the Sawit Seberang District of Langkat Regency made up the saturated sampling sample used in this study. In this study, questionnaires and observational methods were employed as data-gathering methods. This study's data analysis method is quantitative and employs statistical analysis, including hypothesis testing, Auter model analysis, and inner model analysis. Processing data for this study.

Published
Dec 26, 2023
How to Cite
NAINGGOLAN, Edisah Putra; SHOLEHA, Dewi; INDRIYANI, Syahvira. TINJAUAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PENERAPAN SISTEM INFORMASI AKUNTANSI DAN TUGAS POKOK DAN FUNGSI. Jurnal Darma Agung, [S.l.], v. 31, n. 6, p. 254 - 263, dec. 2023. ISSN 2654-3915. Available at: <http://jurnal.darmaagung.ac.id/index.php/jurnaluda/article/view/3925>. Date accessed: 12 may 2024. doi: http://dx.doi.org/10.46930/ojsuda.v31i6.3925.
Citation Formats
Issue
Vol 31 No 6 (2023): DESEMBER
Section
Artikel
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

An author who publishes in the Jurnal Darma Agung agrees to the following terms:

  • Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
  • Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.
  • Author is  permitted and encouraged to post his/her  work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).