Optimizing Smart Villages: The Mediating Role of Good Village Governance Through Accounting Information Systems

DOI

10.2991/978-2-38476-247-7_76How to use a DOI?

Keywords

village development; accounting information system; good village governance; smart village

Abstract

This study investigates the relationship between the implementation of Good Village Governance, optimization of Smart Villages, and the outcomes of Accounting Information Systems. Good Village Governance is related to the effective way to govern village, which also serves as a reference point for village financial management. Smart Villages combine information and communication technology with efficient and sustainable village management. Accounting Information Systems enables the collection, processing, and reporting of financial information in an organization. The study uses the Participatory Rural Appraisal (PRA) approach, including analysis, implementation, and evaluation stages, along with questionnaires distributed to village officials. The findings highlight the important role Good Village Governance in optimizing Smart Villages and enhancing the outcomes of AIS, where Good Village Governance is proven to influence the outcomes of AIS as well as influencing the achievement of Smart Village. Meanwhile, Smart Village is not proven to influence the outcomes of AIS, indicating that there are future research opportunities in the future to examine other variables to extend this research scope and results. Through this research, the practical implication that can be taken is that government and organizations involved in Smart Village development should prioritize the establishment of Good Village Governance and the optimal implementation of AIS to achieve sustainable financial goals in a smart village setting.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Zuhrohtun Zuhrohtun
AU  - Indro Herry Mulyanto
AU  - Kunti Sunaryo
AU  - Heri Susanto
AU  - Anake Nagari
PY  - 2024
DA  - 2024/09/04
TI  - Optimizing Smart Villages: The Mediating Role of Good Village Governance Through Accounting Information Systems
BT  - Proceedings of the 2nd International Conference on Advance Research in Social and Economic Science (ICARSE 2023)
PB  - Atlantis Press
SP  - 777
EP  - 784
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-247-7_76
DO  - 10.2991/978-2-38476-247-7_76
ID  - Zuhrohtun2024
ER  -