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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JURNAL AKUNTANSI DAN BISNIS Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kendali Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Yuli Antina Aryani
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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THE VILLAGE FINANCIAL MANAGEMENT ACCOUNTABILITY: AN INVESTIGATION INTO VILLAGES IN THE RUPIT DISTRICT Huzadi; Rita Martini; Sarikadarwati; Yuli Antina Aryani; Margaretha Esiakhe Lokobal
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 14 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v14i1.1743

Abstract

This study looks at how Apparatus Competence, the use of Information Technology, and the Government Internal Control System (SPIP) affect the accountability of village financial management in Rupit District. The study included 16 villages located in Rupit District. The study used a purposive sampling method and included 64 participants in total. Data was gathered by giving questionnaires directly to the people who responded. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEMPLS) method, and the analysis was done with the help of SmartPLS version 4 software. The findings show that the skill level of the equipment has a positive and important influence on how responsible the village's financial management is. Using information technology has a positive and important impact on how villages manage their finances responsibly. The Government Internal Control System has a good and important impact on how accountable village financial management is. At the same time, the ability of the apparatus, the use of information technology, and the government's internal control system all have a positive and important impact on how accountable village financial management is. The R² value is 74.3%, which means that 74.3% of how well the village financial management is handled can be explained by the competence of the staff, the use of information technology, and the government's internal control system
Co-Authors Alfira Fitri Mellizka Eka Jumarni Fithri Evada Dewata dewata Huzadi Indriani Indah Astuti Kartika Rachma Sari Kiagus Zainal Arifin Margaretha Esiakhe Lokobal Maria Marsella Putri Maulia Evita Meutia Gunawan Muhammad Husni Mubarok Nadia Gracia Syakirah Nella Zhafirah Nugraheni Nurwulandari Nugrah NURHASANAH & MARIA Putri Natasya Agustina Regita Nurul Fadilah Ruilin Tari Misnar Sarikadarwati Sopiyan AR Sri Zainab Rahayu Syukma Indah Nur Khofifah