CD Skripsi
Pengaruh Sistem Pengendalian Internal Pemerintah, Pendampingan Desa, Dan Siskeudes Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Moderasi (Studi Empiris Pada Desa di Kecamatan Pangkalan Kerinci dan Pangkalan Kuras Kabupaten Pelalawan)
This study aims to analyze the influence of the government's internal control system, village assistance, and system on the accountability of village fund management, by moderating human resource competence. The population in this study is 20 villages in Pangkalan Kerinci and Pangkalan Kuras Districts, Pelalawan Regency. The sampling technique uses purposive sampling with a sample of 60 respondents. The data collection method uses a questionnaire with criteria that are high-ranking officials with authority in budget preparation, and accountability and hold close decisions to apply the principles of accountability in village fund management. The respondents were the village head, village secretary, and treasurer. The research data analysis technique uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The study results show that the government's internal control system affects the accountability of village fund management, village assistance affects the accountability of village fund management, and the system affects the accountability of village fund management. Human resource competence can moderate the influence of the government's internal control system on the accountability of village fund management human resource competence can moderate the influence of village assistance on the accountability of village fund management, and human resource competence can moderate the system on the accountability of village fund management.
Keywords : Village Fund Management Accountability, Government Internal Control System, Village Assistance, Siskeudes, Human Resource Competence.
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