THE IMPACT OF TRANSPARENCY, ACCOUNTABILITY, AND LEADERSHIP ON THE EFFECTIVENESS OF PUBLIC FINANCIAL MANAGEMENT: EVIDENCE FROM LOCAL GOVERNMENT INSTITUTIONS

Authors

  • Hilda Meylani Universitas Islam Negeri Bandung
  • Deni Ramdani Universitas Wanita Internasional

Keywords:

Village Fund Management: Transparency, Accountability, Leadership, and Effectiveness

Abstract

Study This goal To examine the empirical impact of transparency, accountability, and
leadership on the efficiency of village fund administration in the villages of Cinunuk
and Gudang district, Regency. Sumedang. Study this is research Using quantitative
methods and primary data, this information was gathered from respondents using a
questionnaire that was given to 48 government employees' villages. people being
studied This is the staff government for the Tanjungsari Regency in Sumedang's
villages of Jatinangor and Cimanggung. Data analysis employed the multiple linear
regression test, the heteroscedasticity test, the multicollinearity test, and the
normality test. According to research findings, accountability, transparency, and
leadership all contribute to good village fund management

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Published

2026-02-15

How to Cite

Meylani, H., & Ramdani, D. (2026). THE IMPACT OF TRANSPARENCY, ACCOUNTABILITY, AND LEADERSHIP ON THE EFFECTIVENESS OF PUBLIC FINANCIAL MANAGEMENT: EVIDENCE FROM LOCAL GOVERNMENT INSTITUTIONS. Journal of Taxation and Monetary Studies, 1(1), 17–23. Retrieved from https://journals.politeknikpraktisibandung.ac.id/index.php/jtms/article/view/11

Issue

Vol. 1 No. 1 (2026): January-June

Section

Articles