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All Journal Jurnal Ekonomi JURNAL PUSTAKA KOMUNIKASI Indonesian Journal of Instructional Media and Model Jurnal El-Thawalib Journal of Mathematics UNP Journal of Management Accounting, Tax and Production Edutechnium Journal of Educational Technology Jurnal El-Thawalib
Wahyuni, Siska
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : Jurnal Ekonomi

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PENGARUH SISTEM PENGENDALIAN INTERN, SISTEM INFORMASI AKUNTANSI, DAN KOMPETENSI APARAT TERHADAP AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA: STUDI EMPIRIS DESA-DESA DI KABUPATEN ROKAN HULU Wahyuni, Siska; Indrawati, Novita; Azhar A, Al
Jurnal Ekonomi Vol 26, No 3 (2018): Jurnal Ekonomi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (580.418 KB) | DOI: 10.31258/je.26.3.p.98-110

Abstract

This study aims to examine the influence of internal control system, accounting information system, and apparatus competencies on the accountability of village fund allocation management.The population in this study were 145 villages in Rokan Hulu Regency. In this study, the sample used were 106 villages selected by using accidental sampling method. This study used primary data by distributing questionnaires. The analytical method used in this study was multiple linear regression analysis. The results of this study indicate that the internal control system has a positive effect on the accountability of village fund allocation management, the accounting information system has a positive effect on the accountability of village fund allocation management and the competency of the apparatus has a positive effect on the accountability of village fund allocation management.
Co-Authors Ahmad, Nurul Qomariyah Azhar A, Al Dewi Murni HENDRA GUNAWAN B11211055 Hendra, Joni Hilliyani, Hilliyani Ismalisa, Ismalisa Marlita, Tiara Marnola, Ilham Novita Indrawati Rahmi, Yulia Ramanda, Bella Sartika, Lindu Umar, Ali Yeni Nuraeni, Yeni