THE EFFECT OF UNDERSTANDING OF VILLAGE DEVICES CONCERNING VILLAGE FINANCIAL MANAGEMENT OF THE ACCURACY OF VILLAGE TIME (Case Study in Villages in Subang District)

  • Yanti Sumiyanti STIE Sutaatmadja, Subang, Indonesia
  • Icih Icih STIE Sutaatmadja, Subang, Indonesia
  • Indah Umiyati STIE Sutaatmadja, Subang, Indonesia
Keywords: behavioral accounting, public sector accounting, accounting village, the village fund.

Abstract

This study aims to determine the level of understanding of village officials regarding the financial management of village fund and how it affects the timeliness of reporting the village fund. Understanding of the financial management of village fund consists of understanding regarding the planning, implementation, administration, reporting, and financial accountability village fund. Each variable was tested partially or simultaneously. The object of research is the village offices in the South and Central Subang. Respondents in this study was the secretary of the village or the village head. The village secretary and village leaders are the ones who are considered the most know the entire financial management process village fund. Samples of this research are selected by a convenience sampling. Samples were obtained as many as 52 villages. Analysis model used in this research is the multiple logistic regression analysis model. The results of the study are as follows: (1) an understanding of financial planning village fund partially positive significant effect on the timeliness of reporting the village fund, (2) understanding of the financial performance of funds village partially positive significant effect on the timeliness of reporting the village fund, (3) an understanding the financial administration of the village fund partially positive significant effect on the timeliness of reporting the village fund, (4) understanding of the financial reporting the village fund partially no effect on the timeliness of reporting the village fund, (5) understanding of the financial accountability of village funds partially positive significant effect on accuracy time reporting of village funds, (6) an understanding of financial management of village fund simultaneously significant effect on the timeliness of reporting the village fund.

Published
2019-12-20