The Impact of Village Fund Management Accountability, Digitalization of Village Financial Reporting, and Village Policy on Village Sustainable Development Goals (SDGs) in Aceh Tamiang Regency
DOI:
https://doi.org/10.29103/icofeb.v3i1.1295Keywords:
Accountability, Public participation, Quality of financial statementsAbstract
This study aims to analyze the influence of accountability in village fund management, digitalization of village financial reporting and village policies on village Sustainable Development Goals (SDGs) in Aceh Tamiang Regency, the type of data used in this study is quantitative data. The data used in this study are primary data obtained through the distribution of questionnaires distributed to 192 respondents involved in the village fund management process in 48 villages in Aceh Tamiang Regency. The data analysis method used in this study is multiple linear regression analysis using SPSS software version 27. The results of the study indicate that accountability in village fund management and digitalization of village financial reporting have a significant effect on Village Sustainable Development Goals (SDGs), while village policies do not have a significant effect on Village Sustainable Development Goals (SDGs) in Aceh Tamiang Regency.
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