ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPENGARUH KOMPETENSI APARATUR PENGELOLAAN DANA DESA DAN SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Survei Pada Kantor Desa Se-Kecamatan Masama) |
| Nama: NI KOMANG SINDY LESTARI |
| Tahun: 2026 |
| Abstrak This research seeks to examine how the competence of village fund management personnel and the application of the Village Financial System influence the accountability of village fund administration. The central issue addressed is the persistent shortcomings in accountability mechanisms within village-level governance concerning fund management. Employing a quantitative methodology, the study utilizes a survey design, with data gathered via questionnaires administered to 70 village officials actively engaged in managing village funds. Multiple linear regression analysis was used to process the collected data. Findings indicate that both the competence of village fund managers and the implementation of the Village Financial System exert positive and statistically significant individual effects on accountability in village fund management. Moreover, when considered together, these two factors jointly demonstrate a significant combined impact on enhancing accountability. The study concludes that strengthening officials’ competencies and effectively leveraging the Village Financial System are crucial steps toward achieving greater accountability in the management of village funds. Keywords: officials’ competence, village financial system, accountability, village funds |