INFLUENCE OF ACCOUNTABILITY OF VILLAGE FUND ALLOCATION AND VILLAGE INSTITUTIONS ON FINANCIAL PERFORMANCE THROUGH DIGITALIZATION

Khusna, Lia Safarotul (2024) INFLUENCE OF ACCOUNTABILITY OF VILLAGE FUND ALLOCATION AND VILLAGE INSTITUTIONS ON FINANCIAL PERFORMANCE THROUGH DIGITALIZATION. Masters thesis, Universitas Islam Sultan Agung Semarang.

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Abstract

This research aims to determine the influence of accountability in village fund allocation and village institutions on financial performance partially and moderated by digitalization in villages in Wonosalam District. Using the quantitative method, the sample used was a total sampling of village officials and BPD members in Wonosalam District, totaling 200 respondents. Data collection techniques in this research include interviews, questionnaires, question grids, and library research with multiple linear regression analysis and moderated regression analysis (MRA). The research results show that accountability in village fund allocation hurts financial performance. Meanwhile, village institutions have a positive effect on financial performance. Moderated by digitalization, accountability in village fund allocation has a positive effect on financial performance. Meanwhile, village institutions harm financial performance, moderated by digitalization. Accountability for village fund allocation and village institutions is one of the factors that influence the financial performance of villages in Wonosalam District. These two factors can be strengthened by digitalization. With the digitalization of the accountability of village fund allocation and village institutions, financial performance in the villages of Wonosalam District has improved. Keywords: Accountability of Village Fund Allocation, Village Institutions, Financing Performance, Digitalization.

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Pascasarjana Pascasarjana > Magister Akuntansi
Depositing User:	Pustakawan 5 UNISSULA
Date Deposited:	20 Jan 2025 02:07
URI:	http://repository.unissula.ac.id/id/eprint/36863

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