SKRIPSI AKS
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PARTISIPASI PENGANGGARAN, PENGAWASAN, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI PEMERINTAHAN DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Empiris Pada Desa se-Kecamatan Ngrambe Kabupaten Ngawi)
ABSTRACT This study aims to determine that the competence of human resources, budgeting participation, supervision, utilization of information technology and organizational commitment can affect the accountability of village fund management in villages throughout Ngrambe District, Ngawi Regency. This study uses quantitative methods with data analysis technique using multiple linier regression analysis. The sample collection technique used is purposive sampling with a total sample of 56 respondents, namely village officials in Ngrambe District. The source of the data collected is primary data using a questionnaire in the data collection process and the data were analyzed using IBM SPSS Version 23 Software. The results showed that the variables of human resource competence, utilization of information technology and organizational commitment had a positive influence on the accountability of village fund management. While the variables of budgetary participation and supervision have a negative on the accountability of village fund management. The findings of this study are that the variable of the use of information technology has the highest influence in encouraging the implementation of village fund management accountability. Therefore, village officials can take advantage of the information technology available in the local government so that it has a positive impact on the accountable management of village funds. Keywords : human resource competence, budgeting participation, supervision, utilization of information technology, organizational commitment and accountability.
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