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Mulyanto Mulyanto
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Journal : International Journal of Economics, Business and Accounting Research (IJEBAR)

 1 
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 - Moordiningsih Adam Wahida Afifi, Zaenal Aga Dwi Sintha Agus Tri Basuki Agustinus Suryantoro Albertus Maqnus Soesilo Amanukarti Amanukarti Ananda, Roni Anita Dwi Putranti Arfi S Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi, Intan Candra Dowes Ardinugroho Eko Indrawan Fika Diaurrochmah Hartono, Lili Hartono, Lili Haryani, Setyani Sri Hasan Maksum I MADE SUDARMA Ika Susilowati Ima Arum L Isfarudi Joko Purwanto Junaidi Junaidi Junaidi Junaidi Komang Tri Setia Jaya Lili Hartono M Octora Ma’rifah, Ma’rifah Malani, Rheo Manoppo, Manoppo Marsono Marsono Mohammad Jamin Mohammad Masykuri Moordiningsih Moordiningsih Nanik Prihartanti Nasirin, Irsam Nawangsari, Lenny C. Nugroho, Budi Eko Nugroho, Dennyca Hendriyanto Pamukas, Hendri Purwanto AP R Rejokirono Randi Randi Randi, Randi Ridhah Taqwa Ridhah Taqwa, Ridhah Sabtohadi, Joko Sarwanto Sarwanto Slamet Subiyantoro Soesilo, Albertus Maqnus Sri Wahyuni Suhada Suhada, Suhada Surayah K Tetrawindu H Yantiningsih, erna Yasin Surya Wijaya Yunastiti Purwaningsih, Yunastiti Yuri Christiani