J-ISCAN : Journal of Islamic Accounting Research
Vol 2 No 2 (2020): ISCAN Vol. 2 No. 2 July-December 2020

PENGARUH KOMPETENSI DESA, PARTISIPASI MASYARAKAT DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN KEUANGAN DESA

Dara Fitrinanda (Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala)
Linda Linda (Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Syiah Kuala)
Maya Febrianty Lautania (Program Studi Akuntansi Ekonomi dan Bisnis Universitas Syiah Kuala)



Article Info

Publish Date
07 Dec 2020

Abstract

The purpose of this research is toexamine the effect of village officers competency, community participation and utilization of information technology on village fund management. Data was obtained through distributing questionnaires to 55 village officers from 11 villages in the city of Jantho Subdistrict, Aceh Besar District. Statistical testing using multiple linear regression analysis with SPSS application. The results showed that (1) the competence of the village officers, public participation, and utilization of information technology had a positive effect on village fund management, (2) the competence of village officers had a positive effect on village fund management, (3) public participation had a positive effect on village fund management. (4) the use of information technology has a positive effect on village fund management. Keyword: Competency Village Officers, Public Participation, Information Technology, Village Financial Management. Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompetensi perangkat desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap pengelolaan keuangan desa. Data diperoleh melalui penyebaran kuesioner kepada 55 perangkat desa dari 11 desa di Kecamatan kota Jantho, Aceh besar. Pengujian statistik menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi perangkat desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa, (2) kompetensi perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa, (3) partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa, (4) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa. Kata kunci: Kompetensi Perangkat Desa, Partisispasi Masyarakat, Teknologi Informasi, Pengelolaan Keuangan Desa.

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Journal Info

Abbrev

J-ISCAN

Publisher

Subject

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

Description

J-ISCAN: Journal of Islamic Accounting Research is a scientific journal managed by the Islamic Accounting Study Program, Faculty of Islamic Economics and Business, IAIN Lhokseumawe. This journal publishes research results conceptually and technically related to the scope of Islamic Economics with a ...