CD Skripsi
Pengaruh Partisipasi Masyarakat, Transparansi, Akuntabilitas, Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Penerapan Sistem Pengendalian Intern Terhadap Pengelolaan Keuangan Desa (Studi Empiris Desa- Desa Di Kabupaten Kampar)
ABSTRACT
This study aims to determine the effect of community participation,
transparency, accountability, quality of human resources, utIlization of
information technology and the implementation of internal control system on
village financial management. This research was conducted in the village of
Kampar Regency. The data used in this study are primary data, that is
questionnaires. The population in this study were village officials who worked at
the village office in Kampar District, amounting to 242 villages. This study used
purposive sampling. The number of samples in this study were 150 respondents,
from each village 5 respondents would be taken with the criteria of the Village
Head, Village Secretary, Head of Finance, Section Chief and BPD. Hypothesis
testing is done using data quality tests, classical assumption tests, determinant
coefficient tests to determine whether the independent variable influences or not
on the dependent variable. The test was carried out using SPSS 25.0 for Windows
and Microsoft Excel 2010. The results of this study indicate that: (1) Community
participation influences the effectiveness of village financial management with a
regression coefficient of 0.000; (2) Transparency influences the effectiveness of
village financial management with a regression coefficient of 0.005; (3)
Accountability influences the effectiveness of village financial management with a
regression coefficient of 0.043; (4) The quality of human resources influences the
effectiveness of village financial management with a regression coefficient of
0.011; (5) The use of information technology influences the effectiveness of village
financial management with a regression coefficient of 0.003; (6) The application
of an internal control system influences the effectiveness of village financial
management with a regression coefficient of 0.000.
Keywords : Communitiy Participation, Transparency, Accountability, Quality Of
Human Resources, Utilization Of Information Technology, The
Implementation Of Internal Control Systems, Village Financial
Management.
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