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All Journal Accounting Student Series on Emerging Trends
Mifta Imel
Universitas Halu Oleo
Economics, Econometrics & Finance

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PENGARUH KEPEMIMPINAN, KOMPETENSI DAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS BAGI PENGELOLA DANA DESA Mifta Imel; Arifuddin; Erwin Hadisantoso
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (2026)
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.3

Abstract

This study aims to determine the influence of leadership, competence, and information technology on the accountability of village fund managers in Sawerigadi Sub-district, West Muna Regency. The sample consists of all 50 village officials in Sawerigadi Sub-district who are directly involved in village financial management, selected using a saturation sampling technique. Data collection was conducted by distributing questionnaires to respondents, with measurements based on a Likert scale. The data were processed using multiple linear regression analysis. The results indicate that leadership has a positive influence on accountability; the more effective the leadership of the village head, the higher the accountability of the village fund managers. Similarly, competence significantly enhances accountability, showing that better-qualified village officials lead to improved management standards. Finally, information technology has a positive impact, suggesting that the integration of better technological tools in financial management strengthens the accountability of village fund managers in fulfilling their responsibilities.
Co-Authors Arifuddin Hadisantoso, Erwin