CD Skripsi
Pengaruh Kompetensi, Komitmen Organisasi, Dan Teknologi Informasi Terhadap Pengelolaan Dana Desa Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi (Studi Empiris Pada Desa-Desa Di Kecamatan Ujung Batu Dan Kecamatan Tandun Kabupaten Rokan Hulu)
ABSTRACT
This study aims to examine the effect of competence, organizational commitment,
information technology on the management of village funds with an internal
control system as a moderating variable with an empirical study in villages in
Ujungbatu sub-district and Tandun sub-district, Rokan Hulu district. The
population of this study was all villages in 2 sub-districts in Rokan Hulu district
so that a sample of 65 respondents was obtained from the population using
purposive sampling method. The data analysis method used in this study is a
quantitative analysis method with SPSS 26 data processing software. The results
show that organizational competence and commitment affect the management of
village funds, while information technology has no effect on the management of
village funds. The internal control system can moderate the influence of
competence and organizational commitment on the management of village funds.
While the internal control system is not able to moderate information technology
on the management of village funds.
Keywords: Competence, Organizational Commitment, Information Technology,
Village Fund, Management, Internal Control System.
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