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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Attoriq, M. Yogi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence Of Village Apparatus Competency And The Use Of Information Technology On The Accountability Of Village Fund Management In Paya Tusam Village Attoriq, M. Yogi; Junawan, Junawan; Rioni, Yunita Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11062

Abstract

This study aims to analyze the influence of village apparatus competency and information technology utilization on accountability in village fund management in Paya Tusam Village. The research is motivated by the increasing demands for transparency and accountability in village fund management, as well as the limitations in apparatus competency and information technology utilization in village financial administration. The study uses a quantitative approach with multiple linear regression methods, with data obtained through questionnaires to Paya Tusam Village apparatus. The independent variables of the study are village apparatus competency and information technology utilization, while the dependent variable is accountability in village fund management. The results of the study are expected to provide empirical evidence regarding the influence of apparatus competency and information technology utilization in improving accountability in village fund management and serve as evaluation material for the village government in realizing transparent and accountable financial governance.
Co-Authors , Yunita Sari Rioni Junawan, Junawan