Electronic Theses and Dissertation

Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan teknologi informasi, kompetensi sumber daya manusia, dan pengendalian intern terhadap kualitas pelaporan dana desa di kota banda aceh. penelitian menggunakan pendekatan kuantitatif dengan metode survei. data diperoleh melalui kuesioner yang disebarkan kepada aparatur desa yang terlibat dalam pengelolaan dan pelaporan dana desa, dengan jumlah sampel sebanyak 74 desa. analisis data dilakukan menggunakan regresi linier berganda dengan bantuan spss. hasil penelitian menunjukkan bahwa penggunaan teknologi informasi, kompetensi sumber daya manusia, dan pengendalian intern secara simultan berpengaruh positif dan signifikan terhadap kualitas pelaporan dana desa. secara parsial, ketiga variabel tersebut juga berpengaruh positif dan signifikan terhadap kualitas pelaporan dana desa di kota banda aceh. temuan ini menegaskan bahwa peningkatan kualitas pelaporan dana desa memerlukan pemanfaatan teknologi informasi yang optimal, dukungan sumber daya manusia yang kompeten, serta penerapan sistem pengendalian intern yang efektif. kata kunci: teknologi informasi, kompetensi sumber daya manusia, pengendalian intern, kualitas pelaporan dana desa

This study aims to analyze the effect of information technology utilization, human resource competence, and internal control on the quality of village fund reporting in Banda Aceh City. The study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to village officials involved in the management and reporting of village funds, with a sample of 74 villages. Data analysis was conducted using multiple linear regression with the assistance of SPSS. The results indicate that information technology utilization, human resource competence, and internal control simultaneously have a positive and significant effect on the quality of village fund reporting. Partially, all three variables also have a positive and significant effect on the quality of village fund reporting in Banda Aceh City. These findings emphasize that improving the quality of village fund reporting requires optimal utilization of information technology, competent human resources, and the effective implementation of internal control systems. Keywords: Information Technology, Human Resource Competence, Internal Control, Quality of Village Fund Reporting