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Abstract:
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In the context of village governance, the significance of enhancing
transparency and accountability in financial management is underscored by the
prevalent challenge of low transparency and accountability levels. This challenge
has the potential to lead to administrative failures, ill-informed policy decisions,
and the potential proliferation of corrupt practices, ultimately detrimentally
affecting both the community and overall village development. The primary aim of
this research is to ascertain and analyze the individual and combined effects of
Transparency, Accountability, and the Role of Village Officials on village financial
management. The importance of this study lies in examining the extent to which
village officials contribute to the establishment of transparent and accountable
financial management practices in the Wanasari Sub-district. The research
methodology employed is associative causality, designed to uncover relationships
between independent and dependent variables. Based on the outcomes of the t-test
and F-test analyses, it is evident that Transparency, Accountability, and the Role of
Village Officials exert significant independent and simultaneous influence on
village financial management. It is recommended that future researchers delve
deeper into this study by introducing pertinent independent variables, thereby
enriching the comprehension of village financial management. |