CD Skripsi
Pengaruh Otonomi Desa, Kompetensi Aparatur Desa, Partisipasi Masyarakat, Transparansi, Sistem Pengendalian Internal, Dan Sistem Akuntansi Pemerintahan Desa Terhadap Pengelolaan Keuangan Dana Desa Di Kecamatan Rangsang Barat
This study aims to examine the effect of village autonomy, village apparatus
competence, community participation, transparency, internal control systems, and
village government accounting systems on the financial management of village funds in
Rangsang Barat District. The independent variables in the study consisted of village
autonomy, village apparatus competence, community participation, transparency,
internal control systems, and village government accounting systems. While the
dependent variable is the financial management of village funds. This type of research
is quantitative research with data sources, namely primary data. The instrument used
to collect data is a questionnaire, the measurement scale used is the ordinal scale. The
sample in this study were 96 respondents. The method used in determining the sample
is purposive sampling. The statistical tests used in this research are validity test,
reliability test, normality test, multicollinearity test, heteroscedasticity test,
autocorrelation test, multiple regression analysis, and coefficient of determination R2
using Statistical Product and Services Solution (SPSS) application. The results of this
study indicate that village autonomy, community participation and transparency have
no effect on financial and village management. While the competence of village
apparatus, internal control systems, and village government accounting systems affect
the financial management of village funds.
Keywords: Village Autonomy, Village Apparatus Competence, Community Participation,
Transparency, Internal Control System, Village Government Accounting System,
Village Fund Financial Management.
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