在Pacet街道上，透明度和财务问责制对Bumdes财务管理的影响

Costing Pub Date : 2023-09-03 DOI:10.31539/costing.v7i1.6574

Salsabilla Ayu Wishmilia, Fajar Syaiful Akbar

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引用次数: 0

摘要

本研究旨在运用定量研究方法，检视透明度与财务问责制对Pacet区BUMDes财务管理的影响。抽样技术采用李克特量表确定测量值，有目的抽样抽样，16个省份共3名被调查者，共48名被调查者。本研究采用的分析技术为PLS-SEM分析技术，检验效度和信度(外模型检验)，检验决定系数(内模型检验)。根据所进行的研究结果，透明度对BUMDes财务管理没有显著影响。财务问责制对BUMDes财务管理有显著影响。& # x0D;关键词:透明度;财务问责;财务管理

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Pengaruh Transparansi Dan Akuntabilitas Keuangan Terhadap Pengelolaan Keuangan Bumdes Di Kecamatan Pacet

This study aims to examine the effect of transparency and financial accountability on the financial management of BUMDes in Pacet District using quantitative research methods. The sampling technique used a Likert scale to determine measurements and purposive sampling for sampling with a total of 3 respondents in 16 BUMDes, so that a total of 48 respondents. The analysis technique used in this study is the PLS-SEM analysis technique to test the validity and reliability (outer model test) and to test the coefficient of determination (inner model test). Based on the results of the research conducted, it shows that transparency has no significant effect on BUMDes financial management. Financial accountability has a significant effect on BUMDes financial management. Keywords: Transparency, Financial Accountability, Financial Management, BUMDes

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Costing

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