CD Tesis
Pengaruh Kompetensi Sumber Daya Manusia, Pendampingan Desa Dan Pemantauan Terhadap Akuntabilitas Pengelolaan Keuangan Desa, Pemanfaatan Teknologi Sebagai Variabel Moderasi (Studi Pada Desa-Desa Di Kabupaten Siak Provinsi Riau)
The village's government must be able to apply the principle of accountability in
the management of village finances, where all final village's government activities
must be responsible to the village community according to the provisions so that
good village governance is realized. Timeliness of reporting is an indicator of
realizing good financial management accountability. Siak is a district in Riau
Province that has become an example by the Central BPKP in village financial
management. This research's approach is quantitative. In this study, researchers
distributed questionnaires to all village officials in Siak Regency online using a
google form. Final purpose of this study are examine and analyze the effect of
human resource competence, village assistance and monitoring is impacting the
accountability of village financial management by using technology as a
moderating variable.
The use of technology is moderating the competence of human resources for
village financial management accountability, by using the technology moderates
village assistance to the accountability of village financial management, the use of
technology is moderating the monitoring of village financial management
accountability.
Key Words: Accountability, Competence, Mentoring, Monitoring, Utilization of
Technology
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