SKRIPSI AKS
Pengaruh Kompetensi Aparatur Desa, Implementasi Sistem Keuangan Desa, Sistem Pengendalian Internal, Kejelasan Sasaran Anggaran, dan Komitmen Organisasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi pada Desa-desa di Kabupaten Karanganyar)
ABSTRACT
This research aims to determine the effect of village officials’ competence,
village financial system implementation, internal control system, clarity of budget
targets, and organizational commitment on the accountability of village fund
management.
This research was a quantitative study that used primary data. It used a
questionnaire as the data collection instrument, which was analyzed with SPSS 23
software. The population in this study was all village officials in Karanganyar
Regency. The sampling technique used purposive sampling with a sampel size of
96 respondents. The data analysis technique in this research involved Multiple
Linear Regression Analysis.
The research findings indicate that village officials’ competence, village
financial system implementation, internal control system, and clarity of budget
targets have a positive and significant effect on the accountability of village fund
management, while organizational commitment does not affect the accountability
of village fund management.
Keywords: Village Fund Management Accountability, Village Officials’
Competence, Village Financial System Implementation, Internal Control System,
Clarity of Budget Targets, Organizational Commitment.
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