| Issue |
SHS Web Conf.
Volume 201, 2024
1st International Conference on Digital Technologies and Sustainability Accounting (ICDSA 2024)
|
|
|---|---|---|
| Article Number | 03001 | |
| Number of page(s) | 11 | |
| Section | Green Accounting in Sustainable Environment | |
| DOI | https://doi.org/10.1051/shsconf/202420103001 | |
| Published online | 08 November 2024 | |
The Effect of Village Accounting Implementation, Leadership, and Government Innovation on The Economic Empowerment of Village Communities
1 Bachelor of Accounting, Undergraduate Program, Faculty of Economic and Business, Universitas Muhammadiyah Yogyakarta, 55183 Indonesia
2 Master of Accounting, Postgraduate Program, Faculty of Economic and Business, Universitas Muhammadiyah Yogyakarta, 55183 Indonesia
* Corresponding author: r.yaya@umy.ac.id
The purpose of this research is to examine the impact of village accounting implementation, leadership, and village government innovation on the economic uplift of villages in Bulukumba Regency, South Sulawesi. This research was carried out on the village governmental structures in the province of South Sulawesi, specifically, Bulukumba Regency. The data were obtained through the administration of a questionnaire survey through purposive sampling and analyzed through multiple regression analysis with IBM SPSS Statistics 22 software. The study also established that leadership and village government innovation has a strong positive influence on the economic benefits of the village communities. However, the implementation of village accounting does not substantially impact on economic enfranchisement of village communities. Therefore, by examining the impact of village accounting implementation, leadership, and village government innovation on the economic empowerment of village communities, it is believed that the village government can use this research as a reference or measurement regarding the factors influencing the economic empower of village communities toward the village government.
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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