Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Desa Terhadap Aparatur Desa

Accountability Village Financial Management Accountability is an obligation with the principle that every village financial management activity must be accountable to the community in accordance with applicable laws and explain the performance or actions of the village head, village financial reports that have been processed in their books and then submitted to the Regent. The population in this study The sample is 100 respondents from village government officials who are in 20 village offices who are responsible for and understand village financial management. and data analysis and hypothesis testing were carried out using descriptive statistics with classical assumption tests and multiple linear regression using the JASPprogram. The results of this study simultaneously the competence of government officials, information technology, transparency, supervision, community participation have a significant effect on the accountability of village fund management

PENGARUH PARTISIPASI ANGGARAN, EVALUASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING

This study aims to determine the influence of budget participation, budget evaluation, clarity of budget targets partially and simultaneously on managerial performance with organizational commitment as moderating variables. The research method used is quantitative method with causality relationship approach (causality). The object in this study is officials in the Bogor City device environment related to the process of drafting and implementing budgets and finances. The research sample of 30 OPD using purposive sampling technique with respondents amounted to 183. Data analysis method using multiple regression analysis and moderated regression analysis (MRA) with the help of SPSS 21.0 software program. The results explain budget participation, budget evaluation, and budget clarity both simultaneously and partially positively and significantly affect managerial performance. Meanwhile, the organization's commitment to moderate the relationship between independent variables to dependent variables

Abstracts of the International Conference on Business, Accounting and Finance 2023: Embracing New Business Paradigm Shifts

This book presents the abstracts of the selected contributions to the second International Academic Conference 2023, held on 25-26 February 2023 by the International University of Malaya-Wales (IUMW), Kuala Lumpur, Malaysia. IAC 2023 is the coming together of researchers and industry. It’s a place to gather and share groundbreaking ideas, discoveries, and experiences on a variety of thought leadership topics covered under this year’s conference theme, “Embracing New Business Paradigm Shifts". Conference Title: International Academic Conference 2023Conference Acronym: IAC 2023Conference Theme: Embracing New Business Paradigm ShiftsConference Date: 25-26 February 2023Conference Venue: IUMW, MalaysiaConference Organizer: International University of Malaya-Wales, Kuala Lumpur, Malaysi