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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Abdimasa Jurnal Akuntansi Bisnis Jurnal Ilmiah Akuntansi Peradaban
Rifqa Ayu Dasila
Universitas Muhammadiyah Palopo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Ilmiah Akuntansi Peradaban

 1 
PENGARUH SISTEM PENGENDALIAN INTERN DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS DANA DESA Nispa Sari Sari; Rifqa Ayu Dasila; Sahrir
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 1 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i1.28874

Abstract

Accountability is very important for the Village Government, this is because it involves responsibility for managing village funds in an efficient, effective, fair, and transparent manner by involving the community. This study aims to determine the effect of the internal control system and the competence of the village apparatus on the accountability of village funds. The research was conducted at the Village Office in the Kecamatan Ponrang Selatan. The population is a village in the Kacamatan Ponrang Selatan. Based on the purposive sampling method, the research sample used was 64 respondents. The data analysis technique in this study is multiple linear regression. The results showed that the internal control system had a significant positive effect on the accountability of village funds, the competence of the village apparatus had a significant positive effect on the accountability of village funds.
Co-Authors Andi Rizkiyah Hasbi Aynul Fahmi firda firda iin ariska Intan Nispa Sari Nispa Sari RIYANTI Sari Ratna Dewi Septiani Septiani Shopiah Sulisda Parinding