Electronic Theses and Dissertation

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal, kompetensi aparatur desa, dan penerapan sistem keuangan desa terhadap akuntabilitas pengelolaan dana desa di Kecamatan Darul Imarah Kabupaten Aceh Besar. Jenis penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran keusioner kepada kepala/sekretaris/kaur keuangan desa yang terlibat dalam pengelolaan dana desa di Kecamatan Darul Imarah. Penelitian ini menggunakan metode sensus dengan jumlah responden sebanyak 96 orang. Metode analisis yang digunakan adalah analisis regresi linear berganda dengan menggunakan aplikasi SPSS versi 27. Hasil penelitian ini menunjukan bahwa sistem pengendalian internal, kompetensi aparatur desa, dan penerapan sistem keuangan desa berpengaruh secara simultan terhadap akuntabilitas pengelolaan dana desa. Secara parsial sistem pengendalian internal, dan kompetensi aparatur desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa di Kecamatan Darul Imarah. Namun, penerapan sistem keuangan desa tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa di Kecamatan Darul Imarah Kabupaten Aceh Besar.

Kata Kunci: Akuntabilitas Pengelolaan Dana Desa, Sistem Pengendalian internal, Kompetensi Aparatur Desa, Penerapan Sistem Keuangan Desa.

This study aims to determine the effect of the internal control system, the competence of village officials, and the application of the village financial system on the accountability of village fund management in Darul Imarah District, Aceh Besar Regency. This type of research is quantitative research using primary data obtained from distributing questionnaires to the head/secretary/chief of village finances involved in managing village funds in Darul Imarah District. This study uses the census method with a total of 96 respondents. The analysis method used is multiple linear regression analysis using the SPSS version 27 application. The results of this study indicate that the internal control system, the competence of village officials, and the application of the village financial system simultaneously affect the accountability of village fund management. Partially, the internal control system, and the competence of village officials have a positive and significant effect on the accountability of village fund management in Darul Imarah District. However, the application of the village financial system has no effect on the accountability of village fund management in Darul Imarah District, Aceh Besar Regency. Keywords: Village Fund Management Accountability, Internal Control System, Village Apparatus Competencies, Implementation of the Village Financial System.