PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA DAN AKSESIBILITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Analisis pada Desa-Desa di Kecamatan Lemahsugih Kabupaten Majalengka)

• Main Author: Aam Amarulloh, - (Author)
• Format: Book
• Published: 2021-06-24.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/67010/1/S_PEA_1706070_Title.pdf; http://repository.upi.edu/67010/2/S_PEA_1706070_Chapter1.pdf; http://repository.upi.edu/67010/3/S_PEA_1706070_Chapter2.pdf; http://repository.upi.edu/67010/4/S_PEA_1706070_Chapter3.pdf; http://repository.upi.edu/67010/5/S_PEA_1706070_Chapter4.pdf; http://repository.upi.edu/67010/6/S_PEA_1706070_Chapter5.pdf; http://repository.upi.edu/67010/7/S_PEA_1706070_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh sistem pengendalian internal pemerintah, kompetensi sumber daya manusia dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan Dana Desa. Akuntabilitas pengelolaan Dana Desa merupakan tanggung jawab pemerintah desa sebagai steward dalam melaporkan pengelolaan Dana Desa kepada masyarakat sebagai principal. Penelitian ini dilakukan di 16 desa se-Kecamatan Lemahsugih, Kabupaten Majalengka. Responden dalam penelitian ini sebanyak 73 orang yang ditentukan menggunakan teknik purposive sampling. Data dalam penelitian ini adalah data primer berupa jawaban responden yang dikumpulkan dengan menyebarkan kuesioner. Teknik analisis data yang digunakan adalah regresi liner multipel dengan bantuan software IBM SPSS Versi 25. Hasil penelitian menunjukkan bahwa sistem pengendalian internal pemerintah dan aksesibilitas laporan keuangan berpengaruh positif terhadap akuntabilitas pengelolaan Dana Desa, sementara kompetensi sumber daya manusia tidak berpengaruh terhadap akuntabilitas pengelolaan Dana Desa. Kata Kunci : Aksesibilitas Laporan Keuangan, Akuntabilitas Pengelolaan Dana Desa, Kompetensi Sumber Daya Manusia, Sistem Pengendalian Internal Pemerintah This study aims to obtain empirical evidence regarding the influence of the government's internal control system, human resource competence and the accessibility of financial reports on the accountability of Village Fund management. The accountability of the Village Fund management is the responsibility of the village government as a steward to report the management of the Village Fund to the community as the principal. This research was conducted in 16 villages throughout Lemahsugih District, Majalengka Regency. Respondents in this study were 73 people who were determined using purposive sampling technique. The data in this study are primary data in the form of respondents' answers collected by distributing questionnaires. The data analysis technique used is multiple linear regression with the help of IBM SPSS Version 25 software. The results showed that the government's internal control system and accessibility of financial reports had a positive and significant effect on the accountability of the Village Fund management, meanwhile human resource competence does not have an effect on the accountability of Village Fund management. Key Word : Accessibility of Financial Statement, Accountability of Village Fund Management, Human Resources Competency, Goverentment's Internal Control System