Pengaruh Akuntabilitas Pengelolaan Dana Desa dan Digitalisasi Pelaporan Keuangan Desa Terhadap Sustainable Development Goals (SDGs) Desa (Studi Kasus Kecamatan Wagir Kabupaten Malang)

Windi Qiroatul Afrilia, Dwiyani Sudaryanti, Abdul Wahid Mahsuni

Abstract


Village Sustainable Development Goals (SDGs) are the most important thing in a village, because village Sustainable Development Goals (SDGs) are a description of the progress of a village. This research aims to determine the effect of accountability in village fund management and digitalization of village fund reporting on village Sustainable Development Goals (SDGs) in Wagir District, Malang Regency. The data collection technique used in this research was by distributing questionnaires. The data analysis method used is a quantitative approach which includes descriptive statistical analysis, instrumental testing (validity test and reliability test), normality test, classical assumption test (multicollinearity test and heteroscedasticity test) and hypothesis testing (multiple linear regression analysis, F test, test coefficient of determination and t test). The results of this research state that accountability in village fund management has a significant effect on village Sustainable Development Goals (SDGs) and digitalization of village financial reporting does not have a significant effect on village Sustainable Development Goals (SDGs).

Keywords: Accountability of village fund management, digitalization of village financial reporting and village sustainable development goals (SDGs).


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References


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