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Journal : Journal of Business, Accounting and Finance

The Influence of Internal Control Systems on The Accountability of APBDes Management in Lemahsugih District Majalengka Regency Rahman, Erpi; Sulistiani, Sulistiani; Kurniawan, Ryan Feryana
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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Abstract

This study aims to determine the influence of internal control systems on the accountability of APBDes management in Lemahsugih district Majalengka Regency. This study uses a quantitative approach as a research method. This study uses primary data obtained through questionnaires. The sampling method applied in this study is purposive sampling. The number of samples used in this study is 75 respondents. Data analysis was conducted using various methods, including descriptive statistical analysis, normality test, linearity test, heteroscedasticity test, simple linear regression analysis, t-test, as well as testing for correlation coefficient, and determination coefficient. The results of this study obtained a regression coefficient value of 0.621 or 62.1%. The calculated t-value of 6.638 is greater than the table t-value of 1.993, and the significance value of 0.000 is less than 0.05. Therefore, it can be concluded that there is an effect of the internal control system on the accountability of APBDes management in Lemahsugih District Majalengka Regency. The magnitude of this effect is reflected in determination coefficient value of 0.376 or 37.6%. This means that the internal control system has an influence on the accountability of APBDes management in Lemahsugih District, Majalengka Regency by 37.6%. The remaining 62.4% is influenced by other variables not examined in this study. Thus, a strong internal control system helps to improve the accountability of APBDes management.
Co-Authors Abdennasser, Dahmani Abdul Choliq Abinawanto Abinawanto Achmad Dinoto Adzidzah, Herlingga Zahra Nurul AERMA HASTUTY Ahmad Munawar Al Farizi, Moch Haikal Maulana Al-Mahbubi, Humam Afif Albert Albert Aldira, Hilmi Alfarizi, Aldi Ali Hamdi, Ali Amalia, Vidia Rizki Amanda, Nifsa Riski Aminuddin Prahatama Putra Andestar, Tomi Andi Salamah Arifin, Azis Aul, Istichfarin Eka Aulya, Ayu Syarifatul Chandrawijaya, Novita Cindya Alfi Dedy Ari Nugroho Dimas Femy Sasongko Dita Kusuma Wardani Dwi Hilda Putri Eka Wulandari Endang Sukara Fatih, Mohammad Fitriani, Mahmudah Nur Furqon, Faqih Nurmaulana Hakim, Akhmad Nur Haryadi, Nicko Haryanto , Haryanto Hasanah, Rakyatul Hasanah, Zakiyah Hayati, Syifa Nidaul Hendriansyah, Weko Herlyaminda, Evi Hery Fajeriadi I Wayan Karta Idaul Hasanah Iratutisisilia, Iratutisisilia Irmayani, Ari Ismawati Ismawati Juherna, Erna Karona Cahya Susena, Karona Cahya Kartimi Kartimi Khusniati, Tatik Khusniati, Tatik Kurniawan, Ryan Feryana Laila, Nouvena Nur Linden, Susana Mahmun, Mahmun Manya, Manya MARIA BINTANG Marissa, Novaria Marsanda, Marsanda Masrah Masrah Mawaddah, Nada Muh Taufik Muhammad Alif Muhammad Zaini Nadiya, Zulfa Nanta, Dhea Loka Nina Nina Novita Sari Nur Faizah, Fitria Vidinia Nurhikmayani, Nurhikmayani Nurholifah, Nurholifah Nurillahi Febria Leswana Nurmiati Nurmiati Nurmina Nurmina, Nurmina NURUL HIDAYAH Oktarina, Desi Phey Liana Pitriyani Pitriyani Pribowo, Fitroh Setyo Putro Prihantini, Nur Nunu Putra, Deni Adi Putra, Iswidana Utama Rachmat Fajar Lubis Rahma, Akfa Atiatur Rahman, Erpi Ramadhan, Fiqih Ramdanil Mubarok Regita, Liya Ruslaini, Ruslaini Sadewo, Panji Sahni Putri, Rini Sahrir, Dede Cahyati Sajida, Zhuriya Salamudin, Ceceng Salsabila, Ardelia Santikayasa, I Putu Saputra, Waldi Saraswati, Dahniar Sena, Hendrikus Septriani, Meti Setyo Eko Atmojo Sharkawy, Abdel Nasser Soeka, Yati Sodaryati Solihat, Melisa Sunengsih, Ucu Surianti Surianti, Surianti Suwarni Suwarni Syahri Ramadhan, Syahri Usniati, Ina Vitria, Rina Nur Wahyudi, Sampirman WIBOWO MANGUNWARDOYO Wijaya, Setiawan Ardi Yati Sudaryati Soeka Yustha, Yulia Zein, Nadia Sofia