CD Skripsi
Pengaruh Kompetensi Aparat Desa, Partisipasi Masyarakat Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Seluruh Desa Di Kabupaten Siak)
ABSTRACT
This study aims to determine the effect of variables such as village apparatus competence, community participation, and internal control systems on village fund management accountability in all villages in Siak District. The method used is a survey method using data collection techniques through questionnaires. With a sample of 55 villages, 3 respondents were taken from each village, such as the village head, village secretary, and village treasurer, so that the total sample in this study was 165 village officials. The results of this study reveal that the competency of the village apparatus has significant effect on the accountability of managing village funds. Community participation has a significant effect on village fund management accountability. The internal control system has a significant effect on the accountability of managing village funds. The village apparatus competency variables, community participation, and internal control systems together have a significant effect on village fund management accountability.
Keywords: village apparatus competence, community participation, and internal control systems on village fund management accountability.
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