AKUNTABILITAS PENGELOLAAN DANA DESA DI WILAYAH KECAMATAN AMANUBAN TIMUR KABUPATEN TIMOR TENGAH SELATAN TAHUN 2016

BENU, Simon Defri (2016) AKUNTABILITAS PENGELOLAAN DANA DESA DI WILAYAH KECAMATAN AMANUBAN TIMUR KABUPATEN TIMOR TENGAH SELATAN TAHUN 2016. Diploma thesis, Widya Mandira Catholik University.

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Official URL: http://unwira.ac.id

Abstract

ABSTRACT Simon Defri Benu (NIM 8112152046 MM) entitled "Accountability of Village Fund Management In East Amanuban Subdistrict of South East Timor Regency in 2016", with mentors Thomas Ola Langoday and Wilhelmus Mustari. Based on the evaluation and monitoring data by the Village Community Empowerment Agency and the Regional Inspectorate of South East Timor Regency shows that the village financial management has not been accountable and found differences in the results of research on the influence of planning, implementation, administration, reporting and accountability to the accountability of village financial management. The formulation of this research problem is 1) What is the description of planning, implementation, administration, reporting, accountability and accountability of village financial management in East Amanuban Distrct of South East Timor Regency of Fiscal Year 2016? 2) Is planning, implementation, administration, reporting and accountability simultaneously having a significant effect on the accountability of village financial management in East Amanuban District of South East Timor Regency? 3) Is planning, implementation, administration, reporting and accountability partially significant to the accountability of village finance management in East Amanuban District of South East Timor Regency? Mardiasmo (2002) argues that accountability is influenced by planning, implementation, administration, reporting and accountability. The sample in this research is 71 people officers of village financial management. This study used disproportioned stratified random sampling where stratified population members but less proportion. Data can be collected using questionnaires and documentation studies. Data of research result in analysis by using descriptive and inferential statistic analysis. The results showed 1) descriptively, respondent's perception about accountability variable equal to 91,81%, planning equal to 78,62%, implementation equal to 84,79%, administration equal to 67,54%, reporting equal to 81,20% and accountability equal to 83 , 00%; 2) partially the planning variable (X1) with the t value of 3.871 and the significance value of 0,000, the implementation (X2) with the t value of 2.394 and the significance value of 0.020, the administration (X3) with the t value of 3.065 and the significance value of 0.003, reporting (X4) with a t value of 2,067 and a significance value of 0.043 and acvalueability (X5) with t value of 2.393 and a significance value of 0.020; 3) simultaneously variable planning, execution, administration, reporting and acvalueability with value Fhitung equal to 16,317 and significance value 0,000. The contribution of independent variable to dependent variable is 55,7% with the remaining 44,3% influenced by other variable outside this research. Accountability is categorized as excellent, planning, implementation, reporting and Accountability are in good category while administration is good enough category. Partial and simultaneous planning, implementation, administration, reporting and Accountability have a significant effect on Accountability of village financial management in East Amanuban District of South East Timor Regency. Accountability of village financial management can be improved through providing training and application of village financial system application by all village finance management officers.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Planning, Implementation, Administration, Reporting, Accountability and Accountability.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Unnamed user with username magister1
Date Deposited: 31 Jul 2019 03:31
Last Modified: 31 Jul 2019 03:31
URI: http://repository.unwira.ac.id/id/eprint/210

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