PENGARUH KOMPETENSI APARATUR PEMERINTAH DESA, TEKNOLOGI INFORMASI, DAN TRANSPARANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

ABSTRACT

Along with the development of public sector accounting in Indonesia, the need for accountability as a form of accountability, efforts that can be made are by conveying accountability through financial reports. Accountability is inseparable from financial management, one form of media accountability for the village government as the entity that manages village funds. In realizing accountable management of village funds, the competence of village government officials is an important factor because it will have an impact on the management and accountability of village funds. Utilization of information technology is also an important factor that has a role in data processing, storage and delivery to the community regarding the management of village funds. Transparency is the principle of transparency as wide as possible the principle of information disclosure regarding regional finance. This research was conducted in 10 villages in Dolopo District, Madiun Regency. In analyzing the data using SPSS 25. The sampling technique in this study was purposive sampling. Data collection used a questionnaire method which was distributed to all villages in Dolopo District, Madiun Regency
The test results on the first hypothesis show that there is a positive influence between the competency of the village apparatus on the accountability of managing village funds. This means that the more qualified the competence of the village apparatus, the more accountable the management of village funds will be. The results of testing the second hypothesis indicate that there is a positive influence between the use of information technology on the accountability of managing village funds. This means that the use of information technology has been carried out by village officials properly so that it can increase the accountability of managing village funds. The results of testing the third hypothesis show that there is a positive influence between transparency and accountability for managing village funds. This means that transparency that is carried out properly will increase the accountability of village fund management. Simultaneously the three independent variables affect the dependent variable. This means that the competency of the village apparatus, the use of information technology, and transparency simultaneously affect the accountability of managing village funds.

Keywords: Village Apparatus Competence, Utilization of Information Technology, Transparency, Accountability of Village Fund Management