Accounting Information System, Taxes, and Auditing Journal (AISTA)
Vol. 4 No. 2 (2025): AISTA Journal

Pengaruh Transparansi, Kompetensi, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa

Dapersal, Permata Salsabilla (Unknown)
Mustika, Rasyidah (Unknown)
Andriani, Wiwik (Unknown)



Article Info

Publish Date
30 Nov 2025

Abstract

This research aims to determine the impact of transparency, competence, internal control systems, utilization of information technology, and community participation on the accountability of village fund management in Barangin District, Sawahlunto City. This research uses a quantitative approach with a survey method by distributing questionnaires to 6 villages. The sample consisted of 80 respondents, including village heads, village secretaries, members of the village consultative body, finance heads, planning heads, general administration heads, governance heads, welfare heads, public service heads, and hamlet heads. The sampling technique used is purposive sampling. The analysis technique applied is multiple linear regression using SPSS version 25.0. The results show that transparency and competence have a positive and significant effect on the accountability of village fund management in Barangin District, Sawahlunto City. Meanwhile, internal control systems, utilization of information technology, and community participation do not have a significant effect on the accountability of village fund management in Barangin District, Sawahlunto City

Copyrights © 2025






Journal Info

Abbrev

aista

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Accounting Information System, Taxes, and Auditing Journal (AISTA) adalah jurnal peer-review yang tertarik pada segala hal yang berkaitan dengan akuntansi, audit, perpajakan, dan sistem informasi. Jurnal AISTA siap menerima naskah tentang segala aspek yang berhubungan dengan akuntansi. Tujuan ...