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Determinan Kinerja Pengelolaan Keuangan Desa: Studi pada Kecamatan Gandapura Kabupaten Bireuen Aceh ... 7. Date, (YYYY-MM-DD), 2017-07-06. 8. Type, Status & genre, Peer-reviewed Article. 8. Type, Type, Survey. 9. Format, File format, Download Article. 10. Identifier, Uniform Resource Identifier ...

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JAI Reading Tools

Indexing metadata Determinan Kinerja Pengelolaan Keuangan Desa: Studi pada Kecamatan Gandapura Kabupaten Bireuen Aceh DUBLIN CORE

PKP METADATA ITEMS

METADATA FOR THIS DOCUMENT

1.

Title

Title of document

Determinan Kinerja Pengelolaan Keuangan Desa: Studi pada Kecamatan Gandapura Kabupaten Bireuen Aceh

2.

Creator

Author's name, affiliation, country

Finta Munti; Universitas Syiah Kuala, Aceh; Indonesia

2.

Creator

Author's name, affiliation, country

Heru Fahlevi; Universitas Syiah Kuala, Aceh; Indonesia

3.

Subject

Discipline(s)

Public Sector Accounting

3.

Subject

Keyword(s)

Financial Management; officers’ capacity; financial reporting compliance; supervision quality; village fund; Indonesia

4.

Description

Abstract

5.

Publisher

Organizing agency, location

6.

Contributor

Sponsor(s)

7.

Date

(YYYY-MM-DD)

2017-07-06

8.

Type

Status & genre

Peer-reviewed Article

8.

Type

Type

Survey

9.

Format

File format

Download Article

10.

Identifier

Uniform Resource Identifier

http://journal.umy.ac.id/index.php/ai/article/view/2651

11.

Source

Title; vol., no. (year)

Jurnal Akuntansi dan Investasi; Vol 18, No 2: July-December 2017

12.

Language

English=en

en

13.

Relation

Supp. Files

14.

Coverage

Geo-spatial location, chronological period, research sample (gender, age, etc.)

15.

Rights

Copyright and permissions

Close

The purpose of this study is to investigate the determinants of Village Financial Management Performance in Gandapura village in the District of Bireuen - Aceh. The tested variables are village officers’ capacity, financial reporting compliance and supervision quality of Badan Permusyawaratan Desar (BPD). The population is all village within Gandapura district, Bireuen, which consists of 40 villages in total. This study involved all the population as the sample. Seletected respondents are Keuchik (or head of villages), village treasurers, Tuha Peut (or village legislative/supervision board) and village facilitators. The data collected through questionaraires and analysed by using multiple linear analysis. This study uncovered an empirical evidence on the effect of village officers’ capacity, financial reporting compliance and supervision quality both collectively and indivdually on the village Financial Management Performance. Universiyas Muhammadiyah Yogyakarta, Indonesia

Copyright (c) 2017 Jurnal Akuntansi dan Investasi

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