CD Skripsi
Pengaruh Komitmen Pemerintah Desa, Kompetensi Aparatur Desa, Partisipasi Masyarakat, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Internal Pemerintah (Spip) Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa-Desa Di Kabupaten Rokan Hulu)
This study aims to aims to finds out about commitment of village government, competence of village officer, public participation , utilization of information technology and internal control system of government to accountability of village fund management in Rokan Hulu Regency. The population used in this study is the village government and public figure in Rokan Hulu Regency, which amounts to 141 villages. The sample in this study was the village government and public figure in the districts of Ujungbatu, Rokan IV Koto, Kunto Darussalam, Tandun, Kabun, Pagaran Tapah Darussalam, and Pendalian IV Koto totalling 25 villages with 125 respondents. The method of determining the sample is by using purposive sampling method, while the data processing method used by researcher are the multiple linear regression with SPSS version 23.0 as the software for processing the data. The result of this study shows that (1) Commitment of village government give a significant influence toward the accountability of village fund management as shown by sig 0,002 (0,002 < 0,05). (2) Competence of village officers has no effect toward the accountability of village fund management as shown by sig 0,241 (0,241 > 0,05). (3) Community participation give a significant influence toward the accountability of village fund management as shown by sig 0,000 (0,000 < 0,05). (4) utilization of information technology participation give a significant influence toward the accountability of village fund management as shown by sig 0,032 (0,032 < 0,05). (5) Internal control system of government give a significant influence toward the accountability of village fund management as shown by sig 0,010 (0,010 < 0,05).
Keywords : Commitment of village government, Competence of village officer, Public participation , Utilization of information technology and Internal control system of government, Accountability of village fund management
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