Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel kompetensi aparatur desa, sistem pengendalian internal, dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana desa pada Pemerintah Desa di Kabupaten Aceh Besar. Pengumpulan data dilakukan dengan menyebarkan 86 kuesioner penelitian kepada responden yaitu Bendahara Desa atau Kaur Keuangan kuesioner yang diterima kembali berjumlah 86 kuesioner atau kembali seluruhnya. Penentuan sampel menggunakan teknik simple random sampling dan menganalisis data menggunakan model regresi linear berganda dengan Program SPSS versi 28. Hasil penelitian yang didasarkan pada respon yang diterima dari 86 responden ini menunjukkan bahwa (1) kompetensi aparatur desa berpengaruh terhadap akuntabilitas pengelolaandana desa, (2) sistem pengendalian internal berpengaruh terhadap akuntabilitas pengelolaandana desa,(3) pemanfaatan teknologi informasi tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa, (4) kompetensi aparatur desa, sistem pengendalian internal dan pemanfaatan teknologi informasi berpengaruh secara bersama-sama terhadap akuntabilitas pengelolaan dana desa.

Kata Kunci: Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Akuntabilitas Pengelolaan Dana Desa

This study aims to determine the effect of the variables of village apparatus competence, internal control systems, and the use of information technology on the accountability of village fund management in the Village Government in Aceh Besar District. Data was collected by distributing 86 research questionnaires to respondents, namely the Village Treasurer or Finance Officer, the questionnaires which as many 86 questionnaires were completely answered. Determination of the sample using simple random sampling technique and analyzing the data using multiple linear regression model with SPSS version 28 program. The results of this study based on the responses received from 86 respondents indicate that (1) the competence of village officials affects the accountability of village fund management, (2) the internal control system affects the accountability of village fund management, (3) the use of information technology does not affect the accountability of village fund management, (4) the competence of the village apparatus, the internal control system and the use of information technology simultaneously affect the accountability of village fund management. Keywords: Village Apparatus Competence, Internal Control System, Utilization of Information Technology, Village Fund Management Accountability