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All Journal Jurnal Ilmiah Manajemen dan Akuntansi
Dilla Andreani Kusuma Dewi
Institut Teknologi Bisnis AAS Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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ANALISIS FAKTOR PENENTU AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN GATAK, KABUPATEN SUKOHARJO Dilla Andreani Kusuma Dewi; Yuwita Ariessa Pravasanti; Desy Nur Pratiwi
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/bnwhxn62

Abstract

This study aims to examine the influence of human resource competency, the government internal control system (SPIP), and the use of digitalization on the accountability of village fund management in Gatak District, Sukoharjo Regency. The population consisted of village officials directly related to village fund management from 14 villages with a total of 140 village officials. Sampling used a purposive sampling technique. This study was quantitative by distributing questionnaires to respondents as data collection. The data analysis technique was carried out using multiple linear regression with the help of SPSS version 23 software, which includes validity tests, reliability tests, classical assumption tests, F tests, t tests, and coefficients of determination (R²). The F test results show that simultaneously, all three variables significantly affect the accountability of village fund management. The t test results indicate that, individually, human resource competence, government internal control system (SPIP), and the use of digitalization each have a positive and significant impact on the accountability of village fund management, so all the hypotheses in this study are accepted.
Co-Authors Desy Nur Pratiwi Yuwita Ariessa Pravasanti