The Role of Management Accounting in Improving Program Effectiveness, Financial Accountability, and Resource Allocation in Namo Simpur Village Government

Herminaria Br Ginting; Yenni Samri Juliati Nasution; Muhammad Syukri Albani Nasution

doi:10.37859/jae.v16i1.11154

Authors

Herminaria Br Ginting Universitas Islam Negeri Sumatera Utara
Yenni Samri Juliati Nasution Universitas Islam Negeri Sumatera Utara https://orcid.org/0000-0002-4776-5751
Muhammad Syukri Albani Nasution Universitas Islam Negeri Sumatera Utara https://orcid.org/0000-0001-9626-3224

DOI:

https://doi.org/10.37859/jae.v16i1.11154

Keywords: Management Accounting, Program Effectiveness, Financial Accountability, Resource Allocation, Village Government

Abstract

This study aims to analyze the role of village management accounting in improving program effectiveness, financial accountability, and resource allocation in Namo Simpur Village. The research uses a quantitative causal associative approach. Data were collected through questionnaires from 31 village officials involved in financial management and program implementation. Data analysis involved applying classical assumption tests. simple linear regression, and partial significance tests. The results indicate that management accounting has a positive and significant role in supporting the effectiveness of program implementation, enhancing financial management accountability, and helping to allocate resources more effectively and efficiently. This study concludes that the implementation of management accounting is an important factor in improving the quality of village governance.

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Author Biographies

Yenni Samri Juliati Nasution, Universitas Islam Negeri Sumatera Utara

(Faculty f Islamic Economics and Business) Employment Organization identifiers ROR: https://ror.org/03z1wm043 Universitas Islam Negeri Sumatera Utara: Medan, North Sumatra, ID Other organization identifiers provided by ROR GRID: grid.501730.0 (preferred), ISNI: 0000000463352564 WIKIDATA: Q12486122 WIKIPEDIA_URL: https://en.wikipedia.org/wiki/State_Islamic_University_of_North_Sumatra

Muhammad Syukri Albani Nasution, Universitas Islam Negeri Sumatera Utara

(Faculty of Islamic Economics and Business) Employment Organization identifiers ROR: https://ror.org/03z1wm043 Universitas Islam Negeri Sumatera Utara: Medan, North Sumatra, ID Other organization identifiers provided by ROR GRID: grid.501730.0 (preferred), ISNI: 0000000463352564 WIKIDATA: Q12486122 WIKIPEDIA_URL: https://en.wikipedia.org/wiki/State_Islamic_University_of_North_Sumatra

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