PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DI KECAMATAN SINE KABUPATEN NGAWI)
Keywords:
Internal Control System, Utilization of Information Technology, Apparatus Competence and Village Fund Management Accountability.Abstract
This research was conducted on village officials in Sine District, Ngawi
Regency. The population in this study were all parties involved in the preparation
of the APBDes in Sine District, Ngawi Regency, totaling 150 people. The
sampling technique in this study used a non-probability with a purposive
sampling method. The data collection technique is done by using a questionnaire
method. The results of this study indicate that the internal control system, the use
of information technology and the competence of the apparatus have a significant
positive effect on the accountability of village fund management in Sine District,
Ngawi Regency.
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