The Influence of Village Apparatus Competency, Utilization of Information Technology and Internal Control System on Village Fund Management Accountability

Authors

  • Nela Safelia Fakultas Ekonomi dan Bisnis Universitas Jambi, Jambi - Indonesia

DOI:

https://doi.org/10.22437/jaku.v8i1.27507

Keywords:

Competence of Village Officials, Utilization of Information Technology, Internal Control System, Village Fund Management

Abstract

This study aims to see the influence of village apparatus competence, the use of information technology and internal control systems that can affect the accountability of managing village funds in Maro Sebo Ilir District, Batang Hari Regency. This research is a descriptive quantitative research, the type of data used in this research is primary data, from the results of distributing questionnaires and secondary data obtained from library research and documents related to village fund management. The population and sample used in this study were all village fund managers, while the data analysis technique in this study used multiple linear regression analysis. The results of the study show that the competency of the village apparatus, the internal control system has an effect on the accountability of village fund management, while the use of information technology has no effect on the accountability of village fund management.

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Published

2023-09-26

How to Cite

Safelia, N. (2023). The Influence of Village Apparatus Competency, Utilization of Information Technology and Internal Control System on Village Fund Management Accountability. JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), 8(1), 74-87. https://doi.org/10.22437/jaku.v8i1.27507