International Journal of Research and Innovation in Social Science (IJRISS) |Volume VI, Issue XII, December 2022|ISSN 2454-6186

The Effect of the Use of Information Technology, Internal Control Systems, and Human Resource Competence on The Accountability of Village Fund Management in Bungaraya District

 Evi Ardianti¹*, Zulhelmy¹, R. Rudi Alhempi², Syahrial Shaddiq^3
1Department of Accounting, University of Islamic Riau, Indonesia
²Department of Management, School of Economics Persada Bunda, Indonesia
³Department of Management, University of Cahaya Bangsa, Indonesia
*Corresponding Author

Abstract: This study aims to examine the influence of Information Technology Utilization, Internal Control System and Human Resource Competence on Village Fund Management Accountability in Bungaraya District. The population in this study was all village offices in Kecamtan Bungaraya, namely there were 10 villages and the number of samples used was 10 villages with 40 respondents. The sample return technique uses census techniques. This research is a quantitative research using survey methods. Data collection techniques by distributing questionnaires. The data analysis techniques used are descriptive statistics, descriptive tests, data validity tests, classical assumption tests, multiple liner regression analysis and hypothesis testing. The results showed that the use of information technology, internal control systems, and human resource competencies had a positive and significant effect on the accountability of village fund management. It is known that the value of R-Square is 0.810. This value means that the magnitude of the influence of the use of information technology, internal control systems and human resource competence on the accountability of village fund management in Bungaraya District is 81% while the remaining 19% is known to other variables that were not studied in this study.

Keywords: Utilization of information technology, internal control system, competence of human resources, and accountability of village fund management.

I. INTRODUCTION

The village as the smallest government system of regional division to support more improved village development in the level of life of rural people who are far from poverty. This development also requires planning, implementation, and accountability (Arizal et al., 2021). Funding from every village development activity requires a lot of money. Village funds come from the State Budget (APBN) given to villages and are allocated through the District/City Regional Revenue and Expenditure Budget (APBD) to be used in financing governance, implementation, development and development of people’s empowerment (Fadilurrahman et al., 2021). Village funds that have been budgeted and received by villages are expected to be able to overcome village problems in Indonesia and be able to manage their potential and support public

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