社区参与、变革型领导和内部控制制度对Labu Beach区Deli Serdang村村基金财务管理的影响

Wilda Sri Munawaroh Harahap, Henny Andriyani Wirananda
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引用次数: 0

摘要

本研究旨在探讨社区参与、变革型领导和内部控制制度对德利瑟当县班泰拉布村村基金财务管理问责制的影响。本研究为定量研究。数据收集采用问卷调查方式进行。问卷发放到每个村机构,即村长、村支书、财务处、BPD和社区领导。研究结果表明:(1)社区参与对村级基金财务管理问责性没有局部显著影响。(2)变革型领导对村级基金财务管理的问责性有部分且显著的影响。(3)透明度部分且显著地影响村级基金财务管理的问责性。(4)内部控制制度对村级基金财务管理问责制有部分且显著的影响。(5)社区参与、变革型领导、透明度和内部控制制度同时显著影响村级基金财务管理的问责性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect Of Community Participation, Transfotmational Leadership And Internal Control Systems On Accountability Financial Management Of Village Funds In Labu Beach District Village Deli Serdang
 This study aims to examine the effect of community participation, transformational leadership and internal control systems on the accountability of village fund financial management in Pantai Labu Village, Deli Serdang Regency. This research is a quantitative research. Data collection was carried out using a questionnaire. Questionnaires were distributed to each village apparatus, namely the village head, village secretary, finance department, BPD, and community leaders. The results of this study indicate that: (1) Community participation has no partial and significant effect on the Accountability of Village Fund Financial Management. (2) Transformational Leadership has a partial and significant effect on the Accountability of Village Fund Financial Management. (3) Transparency partially and significantly affects the Accountability of Village Fund Financial Management. (4) The Internal Control System partially and significantly influences the Accountability of Village Fund Financial Management. (5) Community Participation, Transformational Leadership, Transparency, and Internal Control Systems simultaneously and significantly influence the Accountability of Village Fund Financial Management.
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