Pengaruh Kompetensi Aparatur Pengelolaan Dana Desa, Komitmen Organisasi Dan Sistem Pengendalian Internal Teradap Akuntabilitas Pengelolaan Dana Desa Di Desa Se-Kecamatan Abiansemal

Abstract

Conducted research with the aim of knowing the effect of the capacity of village fund
management apparatus, organizational commitment, and internal control systems on the
accountability of village fund management in villages throughout the Abiansemal subdistrict. The population in this study were all village officials and institutions totaling 269
institutions spread over 18 villages in the Abiansemar District, the Government Area of the
Abiansemal District, Badung Regency. The sample size for this study was 144 individuals
identified by a targeted sampling technique and tested using multiple linear regression
analysis techniques. The results of this study show that the capacity of the village fund
management apparatus is not related to village fund management accountability.
Institutional involvement is not a factor influencing village fund management
accountability. The internal control system is positively related to accountability for
village fund management. Forming regulations and policies related to efforts to increase
accountability