Pengaruh kompetensi aparatur desa, sistem pengendalian internal, pemanfaatan teknologi informasi dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa

Enggar Wahyuning Pahlawan · Anita Wijayanti · Suhendro Suhendro

92 citations0/0 files storedIndonesia Accounting Journal

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Local Governance and Development Economic Growth and Fiscal Policies Financial Literacy and Behavior

Abstract

Accountability of village funds management is the responsibility of the village officers. Village officers should have good competency. Its can help village officer to manage village funds. Another thing in managing village funds besides of good internal controlling system is the use of information technology and public participation. This study aims to know the effect of competency of village officers, internal controlling system, use of information technology, and public participation on the accountability of village fund management. This study uses a quantitative approach for hypothesis testing. The instrument of this study is in the form of questionnaires and filled by respondents. The population in this study is all village officers in Sub-District of Grogol at Regency of Sukoharjo. The sampling technique of this study is purposive sampling with 40 respondents as the sample and analyzed by multiple linear regression. This study finds that the competency of village officers and public participation are significant on accountability of village funds management. Also, this study finds that internal controlling system and use of information technology are insignificant on accountability of village funds management.

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References

1991Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns 2017MANAJEMEN SUMBER DAYA MANUSIA 2010Metodologi Penelitian : Skripsi, Tesis, Disertasi dan Karya Ilmiah 2006DUALISME DALAM SEKTOR MANUFAKTUR INDONESIA: SEBUAH UJI HIPOTESIS DENGAN ANALISIS INPUT-OUTPUT 2017PENGARUH KOMPETENSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PEMERINTAH DESA DALAM MENGELOLA ALOKASI DANA DESA (ADD)

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2021INTERNAL CONTROL SYSTEM, UTILIZATION OF ACCOUNTING INFORMATION TECHNOLOGY, ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY 2022Pengaruh Kualitas SDM, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern terhadap Pengelolaan Keuangan Dana Desa dengan Kecerdasan Spiritual Sebagai Variabel Moderasi 2023Pengaruh Moral Sensitivity, Transparansi dan Akuntabilitas Terhadap Pencegahan Fraud Dalam Pengelolaan Alokasi Dana Desa 2022Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Kompetensi Pemerintah Desa, Transparansi, dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa 2021Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa 2022ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN RIAU PROVINCE

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