PENGARUH PERENCANAAN ANGGARAN KOMITMEN TUJUAN ANGGARAN KOMUNIKASI INTERNAL TERHADAP AKUNTABILITAS PERANGKAT DESA

Abstract

Village Government is a subsystem of the system of governance both central and regional, so the realization of
decentralization is implemented in villages with the existence of native village autonomy. This study aims to
examine the effect of budget planning, budget goal commitment, internal communication on the accountability
of the performance of village officials. The population in this study included the Village Head, Village
Representative, Secretary, and Treasurer in Mojokerto district. In this study, using the Slovin formula and
getting the results of 112 respondents. Data collection techniques in this study used a questionnaire. Data
analysis techniques use multiple linear regression analysis. The results of the study show that (1) budget
planning has a positive effect on the performance accountability of village officials, (2) the commitment of
budgetary objectives has a positive effect on the accountability of the performance of village officials, (3) internal
communication has a positive effect on the accountability of village device performance

Keywords: budget planning, budget goal commitments, internal communication, accountability of village
device performance