Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Partisipasi Penganggaran, Pengawasan Dan Peran Perangkat Desa Terhadap Pengelolaan Dana Desa (Studi Empiris Pada Desa Se-Kecamatan Kajoran)

Abstract

Accountability of village fund management is an obligation to account for the
success or failure of the implementation of the organization's mission in achieving the
goals set under Law No. 6 of 2014. This study aims to determine the effect of human
resource competence, utilization of information technology, budgeting participation,
supervision and the role of village officials on accountability in managing village funds
in villages throughout Kajoran sub-district. The data collection method uses a purposive
sampling technique, with a total sample of 134 respondents. Hypothesis testing in this
study uses multiple linear regression analysis, F-test and t-test. The results showed that
the use of information technology and supervision had a positive effect on the
accountability of village fund management. Whereas human resource competence,
budgeting participation, and the role of village officials do not affect the accountability
of village fund management