The Influence of Financial Management, Community Participation, Implementation of Good Governance, Supervisionandquality of Humanresources on Village Financial Accountability

Arthur SIMANJUTAK; Lamria SAGALA; Farida SAGALA; Mitha Chirstina GINTING; Randy Lorenza SIMANULLANG

doi:10.38142/jtep.v3i3.666

Authors

Arthur SIMANJUTAK Methodist University of Indonesia
Lamria SAGALA Methodist University of Indonesia
Farida SAGALA Methodist University of Indonesia
Mitha Chirstina GINTING Methodist University of Indonesia
Randy Lorenza SIMANULLANG Methodist University of Indonesia

DOI:

https://doi.org/10.38142/jtep.v3i3.666

Keywords:

FINANCIAL MANAGEMENT, COMMUNITY PARTICIPATION, IMPLEMENTATION OF GOOD GOVERNANCE, SUPERVISION, QUALITY OF HUMAN RESOURCES, VILLAGE FINANCIAL ACCOUNTABILITY

Abstract

This study was conducted to analyze the influence of Financial Management, Community Participation, Implementation of Good Governance, Supervision and Quality of Human Resources on Village Financial Accountability in Siempat Nempu Hulu District, Dairi Regency. This research is quantitative research with associative or causal research. data analysis method in research using SPSS version 26. The results showed partially that Financial Management has a positive and significant effect on village financial accountability, Community Participation has a positive and significant effect on village financial accountability, the implementation of Good Governance has a positive and significant effect on village financial accountability. Meanwhile, supervision has a positive and insignificant effect on village financial accountability and the quality of human resources has a positive and insignificant effect on village financial accountability in Siempat Nempu Hulu District, Dairi Regency.

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