CD Tesis

Pengaruh Pemanfaatan Siskeudes, Pemahaman Tupoksi, Tata Kelola Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Integritas Sebagai Variabel Intervening Di Kabupaten Rokan Hulu

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This study aims to analyze and examine the effect of using SISKEUDES,
understanding the main tasks and functions of governance on the accountability
of village fund management with integrity as a mediating variable. This research
was conducted with a quantitative approach using Warp Partial Least Square
(PLS). The population in this study were all village apparatus in Rokan Hulu
Regency, totaling 139. The sample was selected using a propotionate random
sampling technique with the slovin formula in order to obtain 103 villages. This
study describes the existence of gaps in the results of previous research related to
the use of SISKEUDES, understanding of the main tasks and functions and
governance of village fund management accountability. The novelty of this
research is to add integrity as a mediating variable.
The results in this study indicate that the use of SISKEUDES has a positive
effect on the accountability of village fund management. Understanding the main
tasks and functions has a positive effect on the accountability of village fund
management. Governance has a positive effect on the accountability of village
fund management. Integrity has a positive effect on the accountability of village
fund management. Furthermore, Integrity is able to mediate the effect of using
SISKEUDES on the accountability of village fund management. Integrity is able
to mediate the effect of understanding the main tasks and functions on the
accountability of village fund management, and integrity is able to partially
mediate the influence of governance on the accountability of village fund
management.
The results of this study are limited to the distribution of questionnaires
and interviews that are not in-depth, besides that in collecting secondary data
such as village income there are obstacles due to bureaucratic processes and
delays from related parties. This research has implications for village officials to
take advantage of the village financial system (SISKEUDES), and understanding
the main tasks and functions is an important factor in increasing the integrity of
the village apparatus in running the government to be more accountable in
managing village funds in the future. Improving integrity with declarations by
village officials in carrying out cooperation with the community in a transparent
and collaborative manner.
Key Words : Utilization of Siskeudes, Understanding of Tupoksi, Governance,
Accountability for Village Fund Management, and Integrity

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246367

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246367

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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