Pengaruh kompetensi aparatur desa dan pengawasan terhadap pengelolaan dana desa pada desa di kecamatan menganti kabupaten gresik

Julistioningsih, Azizah
Tituk Diah Widajantie

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

This study aims to test and prove the effect of the competency variable of the village apparatus on the variable of village fund management in villages in Menganti District. This study uses a quantitative method. The location of the research was carried out in villages located in Menganti District, Gresik Regency. The sampling technique used is purposive sampling and the type of data in this study is primary data. The data collection technique used in this study was through the distribution of questionnaires or questionnaires to respondents. The technical analysis used in this study uses the SmartPLS 3.0 application. The results of this study indicate that the competence of the village apparatus has an effect on the management of village funds, while supervision has no effect on the management of village funds.