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All Journal Prosiding Seminar Nasional INDOCOMPAC Journal of Research and Technology Journal of Economic, Bussines and Accounting (COSTING) JURNAL NOKEN : Ilmu-Ilmu Sosial SENTRALISASI EQIEN - JURNAL EKONOMI DAN BISNIS Accounting and Management Journal Management Studies and Entrepreneurship Journal (MSEJ) Bisman (Bisnis dan Manajemen): The Journal of Business and Management GREENOMIKA Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Ilmiah Manajemen dan Kewirausahaan Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Abdi Jurnal Publikasi Jurnal Manajemen Bisnis Kewirausahaan Journal of Student Research Jurnal Publikasi Ilmu Manajemen Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) Jurnal Manajemen Dan Bisnis Ekonomi Nusantara Community Empowerment Review Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis
Ayu Lucy Larassaty
Universitas Nahdlatul Ulama Sidoarjo
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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Journal : Journal of Economic, Bussines and Accounting (COSTING)

 1 
Pengaruh Kompetensi Aparatur Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa Dimoderasi Sistem Pengendalian Internal Lisa Firanti Agustini; Ayu Lucy Larassaty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.8635

Abstract

This research aims to examine the influence of apparatus competency and financial accounting systems on accountability in managing village funds with the internal control system as a moderating variable. This research uses quantitative and qualitative methods. The research sample was taken using a purposive sampling technique with the criteria of village officials related to village fund management in Tulangan District, Sidoarjo Regency. Data were analyzed and tested using WarpPLS 7.0. The results of this research show that apparatus competency has an influence on achieving accountability in village fund management, the internal control system is able to moderate the relationship between apparatus competency and accountability in village fund management. Apart from that, the financial accounting system has an influence on creating accountability in managing village funds, and the internal control system is able to moderate the relationship between the financial accounting system and accountability in managing village funds. This shows that accountability in managing village funds can be achieved if the village government implements an appropriate financial accounting system and is accompanied by the implementation of an internal control system that complies with regulations. Keywords: Apparatus Competence, Financial Accounting System, Internal Control System, Village Fund Management Accountability
Co-Authors Adam Alfino Ramadoni Ahmad Syihabuddin A.F Aisya Amalia Aizzatul Laila Ajeng Dyah Paraswati Akyas Daksani Achmad Alfiatuzzahro Alfiatuzzahro Anggraini Dwi Lestari Ayu Sufi Oktaviya Budi Rohimah Cindy Choridatul Muawanah Damarsari Ratnasahara Elisabeth Dewi Muniroh Edita Rachma Kamila Elis Alfidhdho Fadhila Hana Pertiwi Fakhrudin Alimi Fitriya Eka Nur Rahmadani Frida Aprilia Hilda Putri Wulandari Iftitakhul Baroroh Joko Suyono Khafid Khoirul Hanafi Khoirun Nisa Khoirun Nisa' Lafaifa Wibawa Laila Ulul Ilmi Laily Muzdalifah Latifatul Khoirun Nisa Lisa Firanti Agustini Lula Lutfiah Intani M. Arif Wicaksono M. Deny Irawan M. Mustaqim M. Mustaqim Mega Lestari Miranda Adityawati Moch. Tegar Pratama Mochammad Julianto Ikhsyan Moh Fitroni Madjid Much Choirul Anam Muhammad Khoirul Huda Nafa Putri Maulidya Nilma Firda Nur Fidia Nur Lailatus Solichah Ria Ayu Setyorini Rizka Amalia Widyani Rozanatul Maroddah Sholichah, Umniyah Mar’atun Silvyan Ravitasari Siti Fatimah Sumartik Tarisa Amelia Umniyah Mar’atun Sholichah Wahyu Eko Pujianto