Pengaruh Transparansi, Akuntabilitas Keuangan, dan Kompetensi Sumber Daya Manusia Terhadap Pengelolaan Keuangan BUMDes di Kecamatan Pacet

Wishmilia, Salsabilla Ayu (2023) Pengaruh Transparansi, Akuntabilitas Keuangan, dan Kompetensi Sumber Daya Manusia Terhadap Pengelolaan Keuangan BUMDes di Kecamatan Pacet. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

ABSTRACT This study aims to examine the effect of transparency and financial accountability on the financial management of BUMDes in Pacet District using quantitative research methods. The sampling technique used a Likert scale to determine measurements and purposive sampling for sampling with a total of 3 respondents in 16 BUMDes, so that a total of 48 respondents. The analysis technique used in this study is the PLS-SEM analysis technique to test the validity and reliability (outer model test) and to test the coefficient of determination (inner model test). Based on the results of the research conducted, it shows that transparency has no significant effect on BUMDes financial management. Financial accountability and human resource competency has a significant effect on BUMDes financial management. Keywords: Transparency, Financial Accountability, Human Resource Competency, Financial Management, BUMDes

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorAkbar, Fajar SyaifulNIDN0722108002fajarsa.ak@upnjatim.ac.id
Subjects: H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Salsabilla Ayu Wishmilia
Date Deposited: 12 Jul 2023 03:04
Last Modified: 12 Jul 2023 03:04
URI: http://repository.upnjatim.ac.id/id/eprint/15162

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