Pengaruh gaya kepemimpinan islami, kompetensi aparatur, dan sistem pengendalian internal terhadap akuntabilitas pengelolaan dana desa dalam perspektif ekonomi islam di Desa Talang Kabu

Abstract

This study aims to analyze the effect of Islamic leadership style, apparatus competence, and the internal control system on the accountability of village fund management from the perspective of Islamic economics in Talang Kabu Village. This research employed a quantitative approach with a causal associative design. The population consisted of 30 respondents, including village officials, village financial managers, and members of the Village Consultative Body (BPD). A total sampling technique was applied, and data were collected through questionnaires, interviews, and documentation. Data analysis included multiple linear regression, t-test, F-test, and the coefficient of determination using SPSS version 27.The results show that Islamic leadership style, apparatus competence, and the internal control system each have a positive and significant effect on the accountability of village fund management, with significance values of 0.029, 0.016, and 0.024, respectively. Simultaneously, these variables also have a significant effect on accountability. The findings indicate that strengthening Islamic leadership values, improving apparatus competence, and enhancing the internal control system can support transparent, accountable, and effective village fund management in accordance with the principles of Islamic economics.