Abstract
Village Fund is a new policy, so it needs good accountability. As a form of responsibility for village fund management, it is necessary to make quality financial statements. This study aims to analyze the effect of village apparatus performance, internal control, and information technology on fund management accountability and its implications for the quality of financial reports. This research used quantitative and retrieval methods using survey techniques. It was conducted using 117 respondents as officials in charge of compiling financial reports in West Bandung Regency villages. Furthermore, data analysis was performed using SEM PLS with PLS 3.0. The results showed that the village apparatus performance, internal control, and information technology use affected fund management accountability and the quality of financial reports. The research results imply that creating quality village financial statements required village apparatus performance, internal control, use of information technology, and fair accountability
Highlights
Financial statements are the embodiment of the accountability of an entity that manages finances
This study aims to analyze the effect of village apparatus performance, internal control, and information technology on fund management accountability and its implications for the quality of financial reports
The results showed that the village apparatus performance, internal control, and information technology use affected fund management accountability and the quality of financial reports
Summary
Financial statements are the embodiment of the accountability of an entity that manages finances. It is expected that the quality of local government financial statements will increase. To ensure the financial management report has been welded even, effective, reliable, and can predict in the future, and accountability is needed (Purba et al, 2020). At this moment, society is highly demanding the responsibility of the district government (Bustaman et al, 2018). Accountability of financial statements to local governments in Indonesia every year is Assessing the quality of government information. Good quality local government financial statements are a tangible manifestation of local government accountability given authority in the central government's decision-making. Good quality local government financial statements are a tangible manifestation of local government accountability given authority in the central government's decision-making. (Yuesti et al, 2020)
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