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INDONESIA
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Published by Universitas Riau
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Core Subject : Economy,
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Articles 2,711 Documents
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA DESA (STUDI PADA KECAMATAN DI KABUPATEN KAMPAR) Rahman, Aulia; Wiguna, Meilda; Mela, Nanda Fito
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 13, No 1 (2026): Januari - Juni (2026)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study examines the influence of human resource competency, informationtechnology utilization, organizational commitment, and internal control systemson village fund management in sub-districts in Kampar Regency. Thisquantitative study employed a survey method involving 348 village officialsselected using convenience sampling. Data were analyzed using SPSS 2026. Theresults indicate that information technology utilization, organizationalcommitment, and internal control systems have a significant positive influence onaudit considerations, while human resource competency does not significantlyinfluence audit considerations. The model explains 52.2% of the variance invillage fund management. This study contributes to the literature on village fundmanagement and provides practical implications for improving the quality ofvillage fund management.Keywords: village fund management; human resource competency; informationtechnology utilization; organizational commitment; internal control systems