PENGARUH OTONOMI DESA, KOMPETENSI APARATUR DESA, PARTISIPASI MASYARAAKAT, TRANSPARANSI, SISTEM PENGENDALIAN INTERNAL, DAN SISTEM AKUNTANSI PEMERINTAHAN DESA TERHADAP PENGELOLAAN KEUANGAN DANA DESA DI KECAMATAN RANGSANG BARAT

Abstract

This study aims to examine the effect of village autonomy, village apparatus competence, community participation, transparency, internal control systems, and village government accounting systems on the financial management of village funds in Rangsang Barat District. The independent variables in the study consisted of village autonomy, village apparatus competence, community participation, transparency, internal control systems, and village government accounting systems. While the dependent variable is the financial management of village funds. This type of research is quantitative research with data sources, namely primary data. The instrument used to collect data is a questionnaire, the measurement scale used is the ordinal scale. The sample in this study were 96 respondents. The method used in determining the sample is purposive sampling. The statistical tests used in this research are validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple regression analysis, and coefficient of determination R2 using Statistical Product and Services Solution (SPSS) application. The results of this study indicate that village autonomy, community participation and transparency have no effect on financial and village management. While the competence of village apparatus, internal control systems, and village government accounting systems affect the financial management of village funds.

Keywords: Village Autonomy, Village Apparatus Competence, Community Participation, Transparency, Internal Control System, Village Government Accounting System, Village Fund Financial Management