Do internal control and information systems drive sustainable rural development in Indonesia?

Abstract

This quantitative study investigates the nexus between internal control, information system implementation, good governance, village performance accountability, and sustainable rural development in a specific geographic area. The research reveals a positive and substantial correlation between internal control and village performance accountability, with effective mechanisms enhancing accountability. Likewise, applying information systems positively correlates with village performance accountability, improving transparency and efficiency. Both internal control and information system application significantly impact sustainable rural development, contributing to improved resource management and decision-making at the village level. The study underscores the importance of reinforcing internal control practices, promoting information technology adoption, and fostering village performance accountability for advancing sustainable rural development. However, limitations, such as a small sample size and geographic focus, may affect generalizability. Future research should address these limitations by expanding the sample size and employing diverse data collection methods to enhance understanding of these relationships.