CD Skripsi
(Studi Empiris Pada Desa Di Kecamatan Kuantan Hilir Kabupaten Kuantan Singingi)
ABSTRACT
This reseach is background because there is misuse of village funds that has occurred in Indonesia due to a lack of an internal control system and village officials who do not fully understand the rules and the number of cases recorded in 2015-2020 was 676 defendants. This study aims to determine the effect of the variable quality of village apparatus, understanding of rules, internal control systems, report accessibility, and use of information technology on village fund management accountability. This study uses village apparatus as research objects in Kuantan Hilir District. Respondents in this study amounted to 70 village officials who took samples using a purposive sampling technique from a total population of 140 people. The analytical method used in processing the research data is multiple linear regression analysis with a significance level of 0,05 using SPSS 26 software. The results of this study indicate that the variable quality of village apparatus, understanding of rules, internal control systems, report accessibility, and use of information technology have a positive effect on accountability managing village funds carried out by village apparatus in Kuantan Hilir Sub-District. Keywords : Accountability For Managing Village Funds, Quality Of Village Apparatus, Understanding Of Rules, Internal Control Systems, Report Accessibility, Use Of Information Technology.
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