Accountability of Village Fund Management in the Perspective of Agency Theory
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 10
Abstract
This study aims to determine how the role and understanding of village officials influence the accountability of village fund management. This study also wants to see agency problems in the accountability of village fund management. The results of this study are the role of village officials has a variable significance level of 0.03 0.05, which means that the role of village officials has a positive and significant effect on the accountability of village fund management. Furthermore, the understanding of village officials has a variable significance level of 0.02 0.05, which means that the understanding of village officials has a positive and significant effect on the accountability of village fund management. Based on the results of interviews with village officials, agency theory in village fund management is very important to ensure accountability and transparency or openness. The community as a principal must obtain clear information and have a role in supervision, while the village government as an agent is required to carry out its duties transparently and responsibly. With both formal and informal monitoring mechanisms in place, potential conflicts of interest and moral hazard issues can be minimised.
Authors and Affiliations
Intan Priliandani, Ni Made , Kristiantari, I Dewa Ayu , Pertiwi, I Dewa Ayu Eka,
Keywords
Related Articles
- EP ID EP749508
- DOI 10.47191/jefms/v7-i10-34
- Views 37
- Downloads 0
Assessing Small and Medium Enterprises’ (SMEs’) Growth Challenges and Opportunities: A Case Study of Chipata District
The study focused on assessing the growth challenges and opportunities of small and medium-sized enterprises (SMEs) in Chipata District, Zambia. The specific objectives were to examine the nature of challenges and opport...
Credit Quality as a Moderating Effect of Capital Adequacy and Credit Distribution on the Profitability of Village Credit Institutions
Profitability is one measure of the achievements of Village Credit Institution (LPD) in managing them so that they can continue to grow and develop amidst increasingly fierce competition between financial institutions. C...
Improving Employee Performance through Motivation and Working Discipline at Pt Siantar Top Sidoarjo
PT Siantar Top is one of the industries engaged in the food manufacturing sector. namely Snacks, with the brands French Fries 2000, Twistko, Tictic and Mister, Biscuit and Wafer Biscuit and Wafer – Goriorio, Gopotato, Go...
Debt Management and its Impact on Profitability and Company Value
This research was conducted to analyze debt management and its impact on profitability and company value. The number of companies or sample in this study was 75 companies. All research objects are non-financial companies...
Study on the Ratio of Dependence of Non-Productive Age Population to Productive Age Population in West Nusa Tenggara, Indonesia
This paper aims to analyze and examine the level of dependence of the non-productive age population on the productive age population. There are two age categories of non-productive age population, namely the age of 0-14...