The Influence of Human Resource Competency, Use of Information Technology, Government Internal Control System and Use of Siskeudes on Accountability of Village Fund Management in Sedati District
DOI:
https://doi.org/10.55227/ijhess.v3i5.991Keywords:
human resources, use of information technology, SPIP, SISKEUDES towards village fund management accountabilityAbstract
The aim of this research is to examine the influence of human resource competence, use of information technology, government internal control system (SPIP) and use of SISKEUDES on accountability in village fund management, especially in villages in Sedati District. The method used in this research is a quantitative method with a population of 16 villages in Sedati District, while the sample is 9 villages in Sedati District. The test uses the Statistical Product and Service Solution (SPSS 22) application with multiple linear regression analysis, t test, f test and coefficient of determination (R2) test. The results of the research show that Human Resource Competency, Use of Information Technology, Government Internal Control System (SPIP) and Use of SISKEUDES have a significant positive effect on accountability in village fund management.
References
Abdussamad, Y. (2017). APPARATUS HUMAN RESOURCES DEVELOPMENT. Journal of Economics and Business, Gorontalo State University .
Amalya, TA (2017). Determinants Of Village Financial Management And Its Implications Toward Accountability: Study On Village Governance In West Lombok Regency. International Journal of Research in Advent Technology, Vol.5, No.12 .
Anggi Pratama Nst, IM (2023). Analysis of Identification of Successful Implementation of the Village Financial System. Journal of Accounting and Business Research, Vol 23 No 1 2023 , 63-72.
Anshori, S. (2019). Utilization of Information and Communication Technology as a Learning Media. Civic-Culture: Journal of Civics and Socio-Cultural Education, 2(1) , 88-100.
Arfiansyah, MA (2020). Journal of Islamic Finance and Accounting Vol. 3 No. 1, January-May 2020 , 67-82.
Arfiansyah, MA (2020). Journal of Islamic Finance and Accounting Vol. 3 No. 1, January-May 2020 .
Arif Rivan, IR (2019). Implementation of the Village Financial System in Village Financial Management. Journal of Public Administration (Public Administration Journal), 9(2) December 2019 , 92-100.
Bay, P. G. (2019). INFLUENCE OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM. Accounting Journal: Transparency and Accountability, July 2019, Vol.7, No.2 , 138-147.
Dewa Gede Yoga Sedana, IM (2023). The Influence of Human Resource Competency, Village Financial System, and Clarity of Budget Targets on Accountability of Village Fund Management in Denpasar City. H ita _ Accounting and Finance .
Diah Prihatiningsih, SM (2022). IT'S EASY TO LEARN DESCRIPTIVE STATISTICS. Indonesia: CV. Sarnu Untung.
I Made Darsana, SA (2023). INTRODUCTION OF ACCOUNTING. Indonesia: Manifest Media Intellectual Publisher.
Ina Mutmainah, BA (2017). IMPLEMENTATION OF VILLAGE FUND MANAGEMENT ACCOUNTABILITY AND GOVERNMENT INTERNAL CONTROL SYSTEM (SPIP) IN KEDUNGWUNI DISTRICT, PEKALONGAN DISTRICT. Journal of Economics, Business and Accounting (JEBA) Volume 19 Number 04 of 2017 .
Irda Agustin Kustiwi, BY (2023 ). Accountability Training and Assistance in Managing Arts and Cultural Carnival Funds in Cupak Jombang Village. Proceedings of the National Seminar on Management and Economics Vol.2, No.1 June 2023 , 38-49.
Josse Andre Warsito, FI (2023). The Influence of Implementing the Value for Money Concept and the Government's Internal Control System on Public Accountability in Padang City. Journal of Exploratory Accounting (JEA) Vol.5, No2, May 2023 , 666-674.
Love Elnis Gulo, SM (2023). Accountability for Village Fund Management. JOURNAL OF ACCOUNTING, MANAGEMENT AND ECONOMICS(JAMANE) Vol.2, No.1, May (2023) , 39-43.
Katryn Natania Mega, LK (2022). THE INFLUENCE OF THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) ON . Journal of Accounting Research 17(3), 2022 , 150-161.
Kinasih, RH (2023 ). HUMAN RESOURCES COMPETENCY AND THE ROLE OF INTERNAL AUDIT AS DETERMINING FACTORS IN THE QUALITY OF WONOSOBO REGIONAL GOVERNMENT FINANCIAL REPORTS. Journal of Accounting, Finance and Auditing, Vol.4 (No 1), 2023 , 142-148.
Lex Donaldson, J. H. (1991). Stewardship Theory or Agency Theory. Australian Journal of Management, 16, 1, June 1991 .
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Ayonda Hayyuani, Muhammad Taufiq Hidayat
This work is licensed under a Creative Commons Attribution 4.0 International License.