Image of Pengaruh Partisipasi Masyarakat, Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa Di-Kecamatan Pekaitan, Bangko, Dan Bangko Pusako)
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Pengaruh Partisipasi Masyarakat, Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris Pada Desa Di-Kecamatan Pekaitan, Bangko, Dan Bangko Pusako)

ABSTRACT
This research aims to analyze the influence of community participation, village apparatus competence, and internal control systems in villages within the Pekaitan, Bangko, and Bangko Pusako sub-districts. The accountability of village fund management is a process of managing village finances, ranging from planning, implementation, administration, accountability, to oversight that can be accurately reported and accounted for to the community and the Village Consultative Body (BPD). This study uses a quantitative approach with survey methods by distributing questionnaires to village apparatus and (BPD) working in all village offices in the Pekaitan, Bangko, and Bangko Pusako sub-districts, Rokan Hilir District, Riau Province. The sample in this study consisted of 163. The data was analyzed using multiple linear regression to examine the relationship between independent variables and dependent variables. The results of the study indicate that the competence of village apparatus does not have a significant effect on the accountability of village fund management. On the contrary, community participation and internal control systems proved to have an effect on the accountability of village fund management.
Keywords: Community participation, Village apparatus competency, Internal control system, Accountability in village fund management, Village.

Ketersediaan
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Perpustakaan Universitas Riau 2102110619
2102110619
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102110619
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102110619
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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