There are challenges in implementing village funds during this pandemic because the
amount of absorption of village funds is used to address the conditions for handling Covid …

Purpose: This study aims to elaborate and examines the influence of apparatus
competence, leadership, community participation, and supervision on the accountability of …

Researchers are interested in studying the accountability of village money management
because there is still fraud involving village officials. The antecedent elements that affect …

Participation in village preparation programs is crucial for the community because they are
more aware of the conditions and needs in their area. The research explores the impact of …

Penelitian ini bertujuan untuk menguji pengaruh kompetensi aparatur dan sistem akuntansi
keuangan terhadap akuntabilitas pengelolaan dana desa dengan sistem pengendalian …

This research was conducted to examine the influence of the competence of village
government officials and internal control systems on accountability in village funds …

Studi yang dilaksanakan menguji pengaruh dari pemahaman regulasi, komitmen
organisasi, dan kualitas SDM pada performa kerja dalam mengelola keuangan kelurahan …

Pengelolaan sistem akuntansi keuangan daerah dapat dilakukan dengan memberikan
informasi dan pengungkapan atas kinerja keuangan pemerintah. Pengelolaan keuangan …

Penelitian ini dilakukan untuk menguji pengaruh aksesibilitas laporan keuangan, sistem
pengendalian internal, komitmen organisasi, kompetensi perangkat desa, dan peran …

The study aims to analyze the influence of internal control and competence on fraud
prevention to achieve accountability for village fund management in pandemic times …