CD Skripsi
Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Intern Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi (Studi Pada Pemerintah Desa-Desa Se-Kecamatan Bangkinang)
ABSTRACT
This study aims to find empirical evidence related to the Effect of
Competence of Village Apparatus, Internal Control System and Community
Participation on Accountability of Village Fund Management by Utilization of
Information Technology as a Moderating Variable (Study of Village Governments
in Bangkinang District).
The population of this study is the Village Apparatus located in the
Bangkinang District Government, totaling 9 village offices. The sample of this
study was selected using the non-probability sampling method, which is not able
to provide equal opportunities to each member of the population being sampled.
Hypothesis testing was carried out with the help of the SPSS 25 statistical test
tool.
The results of this study indicate that the competence of village officials
affects the accountability of village fund management. While the moderating
variable for the use of information technology has no effect on the competence of
the village apparatus on the accountability of village fund management.
Keywords: Village Apparatus Competence, Internal Control System, Community
Participation, Village Fund Management Accountability, Utilization of
Information Technology
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