JOURNAL ARTICLE

Pengaruh Partisipasi Anggaran, Evaluasi Anggaran dan Kejelasan Tujuan Anggaran Dana Desa terdapat KinerjaAparatur Pengelolaan Dana Desa (Studi di Kecamatan Nisam Antara)

Abstract

This study aims to examine budget participation, budget evaluation and the clarity of village fund budget objectives on the performance of village fund management officials in Nisam Antara District. The research location was in Nisam Antara District which consisted of Gampong Alue Papeun, Gampong Blang Jrat, Gampong Alue Dua, Gampong Darussalam Gampong Blang Pohroh, and Gampong Seumirah. The data used in this study are primary data with a sample of 79 people. Data processing is carried out with the help of multiple linear regression equation models. The results showed that: Partially budget participation, evaluation of the village fund budget and clarity of village fund budget objectives have positive and a significant effect on the performance of village fund management officials in Nisam Antara District. Simultaneously budget participation, budget evaluation, and clarity of village fund budget objectives have a significant effect on the performance of village fund management officials in Nisam Antara District.

Keywords:
CLARITY Business Fund accounting Accounting Accounting information system

Metrics

2
Cited By
3.21
FWCI (Field Weighted Citation Impact)
9
Refs
0.89
Citation Normalized Percentile
Is in top 1%
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Citation History

Topics

Local Governance and Development
Social Sciences →  Social Sciences →  Geography, Planning and Development
Economic Growth and Fiscal Policies
Social Sciences →  Economics, Econometrics and Finance →  Economics and Econometrics
SMEs Development and Digital Marketing
Social Sciences →  Social Sciences →  Demography

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