标题:The Influence of Village Conflict, Village Apparatus Ability, Village Facilitator Competency and Commitment of Local Government on the Success of Budget Management
期刊名称:Academy of Accounting and Financial Studies Journal
印刷版ISSN:1096-3685
出版年度:2018
卷号:22
期号:1
页码:1-11
语种:English
出版社:The DreamCatchers Group, LLC
摘要:The amount of village budget allocation by the central government has made some villages have to do qualified professional finance management. With the existence of Law Number 6 of 2014 on Village, countless expectations come from either government or society (Mulyanto, 2015), such as a prosperous village community, a strong village government and a decent quality of village life that become the highest expectations. The progress of a village becomes a significant constructive input to the village and the region. Another expectation that cannot be ruled out is that with the help of village budgets from the government, the village can be motivated to become an independent and credible village so that it can fulfil its own needs and not solely dependent on the assistance of the government (Basirrudin, 2012) and make the budget as a stimulant (Wardoyo, 2015). The enormous expectation makes the village manage the village budget properly. It needs improvements in several aspects such as human resources, commitment of the village government to development and many more..