CD Skripsi
Pengaruh Kompetensi Aparat Pengelola Keuangan Desa, Sistem Pengendalian Internal Pemerintah (Spip), Dan Partisi Pasimasyarakat Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kabupaten Indragiri Hilir
This study aims to determine (1) whether the competence of the village financial
management apparatus affects the accountability of village financial
management, (2) Does the government internal control system affect the
accountability of village financial management, (3) Does community participation
affect the accountability of village financial management. This study uses a
questionnaire. The questionnaire is an instrument for obtaining data by providing
a list of questions that will be filled in by respondents who are designated as
research samples. The research sample is village officials who manage village
finances, using the saturated sample method. The unit of analysis in this study
consisted of: the village head, the secretary, and the Kaur elements. So that the
total sample in this study was 99 village officials. The analytical method used in
the research is structural equation modeling (SEM) and the analysis instrument
used is partial least squares (PLS) software. The results showed that difficulties in
the competence of village financial management officers, government internal
control systems, and community participation affected the accountability of
village financial management.
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