Abstract
This study aims to determine the effect of community participation,transparency, accountability, quality of human resources,utilization of information technology and the implementation ofinternal control system on village financial management. Thisresearch was conducted in the village of Kampar Regency. Thepopulation in this study were village officials who worked at thevillage office in Kampar District, amounting to 242 villages. Thisstudy used purposive sampling. The number of samples in this studywere 150 respondents, from each village 5 respondents would betaken with the criteria of the Village Head, Village Secretary, Headof Finance, Section Chief and BPD. The test was carried out usingSPSS 25.0 for Windows and Microsoft Excel 2010. The analysistechnique in this study uses multiple regression analysis. Theresults of this study indicate that: (1) Community participationinfluences the effectiveness of village financial management;(2)Transparency influences the effectiveness of village financialmanagement; (3) Accountability influences the effectiveness ofvillage financial management; (4) The quality of human resourcesinfluences the effectiveness of village financial management; (5)The use of information technology influences the effectiveness ofvillage financial management; (6) The application of an internalcontrol system influences the effectiveness of village financialmanagement.
Highlights
This study aims to determine the effect of community participation, transparency, accountability, quality of human resources, utilization of information technology and the implementation of internal control system on village financial management
The results of this study indicate that: (1) Community participation influences the effectiveness of village financial management; (2)Transparency influences the effectiveness of village financial management; (3) Accountability influences the effectiveness of village financial management; (4) The quality of human resources influences the effectiveness of village financial management; (5) The use of information technology influences the effectiveness of village financial management; (6) The application of an internal control system influences the effectiveness of village financial management
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Pengendalian Intern Akuntansi Terhadap Nilai Informasi Pelaporan Keuangan Pemerintah Daerah (Studi Pada Satuan Kerja Perangkat Daerah di Kabupaten Pasaman Barat)
Summary
Populasi dalam penelitian ini adalah perangkat desa yang“bekerja pada kantor desa di Kabupaten Kampar. Jumlah sampel dalam penelitian ini adalah 150 responden, dari setiap desa akan diambil 5 responden dengan kriteria memiliki jabatan sebagai Kepala Desa, Sekretaris Desa, Kaur Keuangan, Kepala Seksi dan BPD. Teknik Pengumpulan Data Teknik pengumpulan data yang digunakan dalam penelitian ini adalah menggunakan sebaran kuesioner”yang berisi pernyataan-pernyataan yang dibagi menjadi beberapa bagian dan merupakan kumpulan dari beberapa penelitian terdahulu. Keuangan Desa dan variabel bebas (independen) yaitu Partisipasi Masyarakat, Transparansi, Akuntabilitas, Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Penerapan Sistem Pengendalian Intern. Untuk menguji hipotesis 1, hipotesis 2, hipotesis 3 dan hipotesis 4 digunakan model analisis regresi berganda yang dirumuskan sebagai berikut: Y= α + β1X1 + β2X2 + β3X3 + β4X4 + β5X5 + β6X6 Dimana: Y = Pengelolaan Keuangan Desa α = Konstanta β = Besaran koefisien regresi dari masing-masing variable X1 = Partisipasi Masyarakat. Yang telah disebarkan, kuesioner yang“tidak”direspon sebanyak 20 kuesioner (13,33%), kuesioner yang direspon sebanyak kuesioner (86,66%), kuesioner yang tidak dapat diolah sebanyak“0”kuesioner (0%) dan kuesioner yang dapat diolah sebanyak 130 kuesioner (86,66%)
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