PENGARUH KOMPETENSI PENDAMPING DESA, SISTEM PENGENDALIAN INTERNAL PEMERINTAH DESA, DAN KOMITMEN APARATUR DESA TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA DI KABUPATEN BULELENG - Kadek Juni Parwati .; I Gusti Ayu Purnamawati, S.E., M.Si. Ak. .; Made Aristia Prayudi, S.A., M.Sc., Ak. . (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Penelitian ini bertujuan untuk mengetahui pengaruh variabel Kompetensi Pendamping Desa, Sistem pengendalian Internal Pemerintah Desa dan Komitmen Aparatur Desa terhadap Keberhasilan Pengelolaan Dana Desa di Kabupaten Buleleng. Penelitian ini dilakukan pada desa-desa di Kabupaten Buleleng dengan jumlah sampel penelitian sebanyak 56 desa yang didapatkan dari rumus slovin. Teknik pengambilan sampel berdasarkan probability sampling yakni simple random sampling,dan didapat jumlah responden penelitian sebanyak 168 responden.Penelitian ini merupakan penelitian kuantitatif berupa berbentuk angka atau data kualitatif yang diangkakan dengan data primer menggunakan koesioner yang diukur menggunakan skala likert. Analisis data penelitian menggunakan aalisis regresi berganda dengan menggunakan program Stastical Package for Socsal Science (SPSS) v. 20. Hasil Penelitian ini membuktikan bahwa secara parsial variabel kompetensi pendamping desa, sistem pengendalian internal pemerintah desa dan komitmen aparatur desa berpengaruh positif dan signifikan terhadap keberhasilan pengelolaan dana desa dengan hasil thitung masing-masing sebesar 2,419 dengan tingkat signifikansi sebesar 0,017, 4,613 dengan tingkat signifikan sebesar 0,000, dan 3,861 dengan tingkat signifikan sebesar 0,000.Kata Kunci : kompetensi pendamping desa, sistem pengendalian internal pemerintah desa, komitmen aparatur desa, dan koberhasilan pengelolaan dana desa. Abstract This study aimed at determining the influence of Village Facilitators’ Competence variable, Internal Village Government Control System and Village Apparatus’ Commitment on Villages’ Fund Management success in Buleleng Regency. This research was conducted at villages in Buleleng District with the number of research samples 56 villages obtained from the slovin formula. The sampling technique was conducted based on probability sampling, that is, simple random sampling, and obtained a number of respondents of research, that is, 168 respondents. This research was a quantitative research in the form of numbers or qualitative data that were converted into number with the primary data using questionnaire which was measured using Likert scale. The analysis of research data was conducted through multiple regression analysis by using program Stastical Package for Socsal Science (SPSS) v. 20. The results of this study proved that partially the competence variable of the village facilitators, the internal control system of the village government and the commitment of the village apparatus had a positive and significant effect on the success of the village fund management with the tcount of 2,419 with a significance level of 0.017, 4,613 with a significant level of 0.000, and 3,861 with a significant level of 0.000.keyword : competence of the village facilitators, village government internal control system, commitment of village apparatus, and village fund management success.