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Journal : accounting student series on emerging trends

PENGARUH KEPEMIMPINAN, KOMPETENSI DAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS BAGI PENGELOLA DANA DESA Azzahra, Mifta Imel; Mifta Imel; Arifuddin; Hadisantoso, Erwin
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (Maret) (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuha
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.3

Abstract

This study aims to determine the influence of leadership, competence, and information technology on the accountability of village fund managers in Sawerigadi Sub-district, West Muna Regency. The sample consists of all 50 village officials in Sawerigadi Sub-district who are directly involved in village financial management, selected using a saturation sampling technique. Data collection was conducted by distributing questionnaires to respondents, with measurements based on a Likert scale. The data were processed using multiple linear regression analysis. The results indicate that leadership has a positive influence on accountability; the more effective the leadership of the village head, the higher the accountability of the village fund managers. Similarly, competence significantly enhances accountability, showing that better-qualified village officials lead to improved management standards. Finally, information technology has a positive impact, suggesting that the integration of better technological tools in financial management strengthens the accountability of village fund managers in fulfilling their responsibilities.
Co-Authors A.Pitriani Agil Hidayat Aldino Pasha Alfiansyah, Muhammad Andri Andi Basru Wawo Andi Basru Wawo Annisa Fitrah Yulianti Anto, La Ode Anto, La Ode Apriyanti ARIFUDDIN Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Arifuddin Mas’ud Arnadi Chairunnas Azzahra, Mifta Imel Bahar Bahar, Bahar Baqdal Dali, Nasrullah Dewangga, Puspa Djumatria, Wa Ode Sitti Elfa Aulia Aqilah Fasihu, La Ode Muhammad Saum Fitriaman Fitriaman Fitriaman H. Hasbuddin, H. Hasbuddin Haris, Sarlis Hasbudin Hasbudin Hidayat, Fadlan Husin Icham , Maulana Ika Maya Sari Ika Maya Sari Intihanah Intihanah Ishak Awaluddin Ishak Awaluddin Juliana kartowiyono, kartowiyono La ode Alibar La Ode Anto La Ode Anto La Ode Suriadi La Ode Suriadi, La Ode Lestari, Whidy Bintang Marni Mifta Imel Muh. Azdar Setiawan Muh. Ridwan Muhammad Fachmi Idris Muhammad Syaiful Saehu Mulyati Akib Mulyati Akib Mulyati Akib, Mulyati Muntu Abdullah, Muntu Mutiara Arianto Nagu, Nadhirah Nasrullah Dali Nitri Mirosea Noki, Noki Nugrawati, Ersita Nur Asni Nurdin, Emillia Nurnaluri, Sitti Nursaban Rommy Suleman Nursin Nursin Nurul Ittaqullah Nurwijayanti Ode, Tasya Aulia wa Parintak, Ulvy Restiana Patima Purnaman, Si Made Ngurah Putera, Asrip Putri Maharani Fatiha silondae Putry, St. Syadiah Ramadhan, Andi Muh. Fuad Ramadhan, Andi Muhammad Fuad Reza Anwar Eri Riski Amalia Madi Rosnawintang, Rosnawintang Safaruddin Sahidin Nurdin Samrin, La Ode Muhammad Arfan Si Made Ngurah Purnaman Sri Astuty Sulfian Sulvariany Tamburaka Sulvariany Tamburaka, Sulvariany Syahrir, Sasmita Nabila Syaiah TATI NURHAYATI Triani, Neks Tuti Dharmawati Vina Olivia Pebrianti Wawo, Andi Basru Zaikin, Muhammad Zainuddin Saenong, Zainuddin