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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Magister Administrasi Publik
Nugroho, Dennyca Hendriyanto
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Economics, Econometrics & Finance Social Sciences

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The Effect of Internal Control System on Village Fund Management Accountability; Empirical Study in Kudus Regency Afifi, Zaenal; Mulyanto, Mulyanto; Nugroho, Dennyca Hendriyanto
Jurnal Magister Administrasi Publik Vol 1 No 2 (2021): September
Publisher : Program Studi Magister Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jmap.v1i2.3738

Abstract

internal control is a process influenced by human resources and information technology systems designed to help organizations achieve a goal. Process accountability in managing village funds is the willingness of village fund managers to accept responsibility for what is assigned to them efficiently, effectively, fairly, and transparently by involving the community. The demand for accountability on public institutions, both at the central and regional levels, has become a phenomenon of the development of the public sector, especially in the government sector. The purpose of this study was to analyze the effect of the internal control system on the accountability of village fund management. The population in this study were village officials in all villages in Kudus Regency. The number of village officials in all villages in the Kudus Regency is 492, while the sample obtained is 83 respondents. The research method used is quantitative research with primary data types. The data collection technique in this study was by distributing questionnaires to each village apparatus. Determination of the selected respondents using the Convenience Sampling technique. The test method uses a Structural Equation Models (SEM) approach, using the alternative method WarpPLS 7.0. The results showed that the internal control system had a significant positive effect on the accountability of village fund management.
THE EFFECT OF INTERNAL CONTROL SYSTEM AND VILLAGE APPARATUS COMPETENCE ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY Afifi, Zaenal; Mulyanto, Mulyanto; Nugroho, Dennyca Hendriyanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3132

Abstract

The purpose of this study was to obtain empirical evidence of the effect of the internal control system on the accountability of village fund management, to obtain empirical evidence of the effect of village apparatus competence on village fund management accountability. The population in this study is village officials in all villages in Kudus Regency. The total number of village officials in all villages in Kudus Regency is 492 people. The results of the analysis show that the test of the influence of the internal control system on the accountability of village fund management shows a coefficient value of 0.207 with a positive direction and p-value = 0.014
Co-Authors Afifi, Zaenal Mulyanto Mulyanto