Analisis Pengaruh Partisipasi Masyrakat Kompetensi Aparatur Desa Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa Di Desa Tribur Kecamatan Abad Selatan Kabupaten Alor
Abstract
What is meant by village fund accountability is a form of financial accountability carried out by village apparatus in Tribur Village, Abad Selatan District, Alor Regency. Analysis of the Influence of Community Participation on Village Apparatus Competence and Internal Control Systems on Village Fund Management Accountability. This study aims to determine the effect of community participation, village apparatus competence and internal control systems on village fund management accountability. The method in this study uses primary data. The statistical method used in this study is multiple linear regression, while hypothesis testing is carried out using the t test and significant F test. The results of this study indicate that. Participation has an effect on accountability for managing village funds in Tribur Village, Kecematan Abad Selatan, Alor Regency, which has a positive value with a significant level of 0.000. The competence of village officials has an effect on accountability for managing village funds, namely a positive value with a significant level of 0.049. that is, it has a positive value with a significant level of 0.016. Community participation, competence of village apparatus and internal control systems have a simultaneous effect on accountability for village dsna management in Tribur Kecematan ABD Selatan Village, Alor Regency, which together have a significant value of 0.000. or 0%
References
Adnyana, I.G.P.2022 Pengeruh kompetensi prangkat desa, sistem pengendalian internal dan pertisipasi masyrakat terhadap akuntabilitas pengelolaan dana desa dikecamatan sideman kabupaten Karangasem.hita akuntansi dan keuangan,3(3),48-61
Benjamin,S.A Taroreh, F.J.,& Poluan,M.C.(2021) pengeruh kompotensi aparatur pengelolaan dana desa,partisipasi masyrakat dan sistem pengendalian internal terhadap akuntabilitas pengelolaan dana desa (studi kasus pada sekecamatan menganitu di kabupaten kepulauan sanghine) (Doktoral dissertation ,unifersitas katolik de la sella
Fajri, R., & julita, J (2021). Pengaruh transpransi, partisipasi masyrakat, Komptensi aparatur desa, dan [emahaman regulasi terhadap akuntabilitas pengelolaan dana desa. Jurnal al lqtishad,202117: 209-227
Firdaus, F., Yufrinalis, M., Fil, S., Putri, R., Supriyanto, S. A. B., Peny, T. L., ... & Ardi Afrizal, S. E. (2021). Metodologi Penelitian Ekonomi. Yayasan Penerbit Muhammad Zaini.
Huda F.M. (2022).Pengaruh partisipasi masyrakat,kompetensi aparatur desa dan SPI dengan TI terhadap akuntabilitas pengelolaan dana desa (Doktoral di sertation, UPN Veteran Jawa Timor.
Nainggolan, G A., sembiring,G luis (2023) partisipasi masyrakat desa perdamaian kecamatan tanjung morawa kabupaten deli serdang dalam pemilu Multiscience,1(1),25-30S
Pengeturanp Pemerintah No.60. 2008 tenteng sistem pengendalian internalpemerintah.
Peny, T. (2022). Peran Sistem Informasi, Kompetensi Pegawai, Komitmen Organisasi: Investigasi Kualitas Pengelolaan Barang Milik Negara. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 5(2), 2127-2142. https://doi.org/https://doi.org/10.36778/jesya.v5i2.812
Peraturan Mentri Desa No 4. 2015. Dana Desa.Republik indonesia.
PeraturanMenteriDalam Negeri.Nomor 20.2018.pengelolaan keuangandesa.Repoblik Indonesia.
Wahyati,F.N (2020) pengaruh partisipasi masyrakat, kompetensi dan sistem pengendalian internal terhadap akuntabilitas pengelolaan dana desa (studi impris pada desa e-kecamatan muntilan) (Doctoral dissertation, skripsi, universitas muhammadyah magelang).


