Factors that Affect Pengelolaan Dana Desa and Its Implications on the Transparency of Financial Report

Sri Sartika, Endar Pituringsih, Lalu Hamdani Husnan

2017

Abstract

This paper aimed to test and evince from some previous researches: the influence of Apparatus Competence, System of Internal Controlling and Asset Inventory toward Pengelolaan Dana Desa and its implication to-ward the Transparency of Financial Report. This was an explanatory research with purposive sampling method of interpretation, with a sample of 50 respondents. Analyzed with SmartPLS 3.0, the result of this test showed that apparatus competence as well as System of Internal Controlling had positive and significant influence toward Pengelolaan Dana Desa. While different result showed that Asset Inventory did not significantly influence the Pengelolaan Dana Desa. Furthermore, Pengelolaan Dana Desa had positive and significant influence toward Transparency of Financial Report. The results of this test was retested on the next re-search with larger sample and wider Determinants of Pengelolaan Dana Desa and its implications toward the Transparency of Financial Report.

Paper Citation

in Harvard Style

Sartika S., Pituringsih E. and Hamdani Husnan L. (2017). Factors that Affect Pengelolaan Dana Desa and Its Implications on the Transparency of Financial Report.In Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE, ISBN 978-989-758-308-7, pages 649-655. DOI: 10.5220/0006891006490655

in Bibtex Style

@conference{iceee17,
author={Sri Sartika and Endar Pituringsih and Lalu Hamdani Husnan},
title={Factors that Affect Pengelolaan Dana Desa and Its Implications on the Transparency of Financial Report},
booktitle={Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE,},
year={2017},
pages={649-655},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0006891006490655},
isbn={978-989-758-308-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Economic Education and Entrepreneurship - Volume 1: ICEEE,
TI - Factors that Affect Pengelolaan Dana Desa and Its Implications on the Transparency of Financial Report
SN - 978-989-758-308-7
AU - Sartika S.
AU - Pituringsih E.
AU - Hamdani Husnan L.
PY - 2017
SP - 649
EP - 655
DO - 10.5220/0006891006490655