Pengaruh Peran Perangkat Desa, Kompetensi Aparat Pengelola Dana Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa.

(Studi Kasus: Pada Kantor Desa Sekecamatan Nusa Penida).

Abstract

This study aims to determine the effect of the Role of Village Officials, the Competence of Village Fund Management Officials, and the Utilization of Information Technology on the Accountability of Village Fund Management (Case Study: at the Village Office of the Nusa Penida District). The population in this study were all village officials, totaling 213 officials in the Nusa Penida District, Klungkung Regency, with a total of 16 villages in the Nusa Penida District. The number of samples in this study were 128 people who were determined by purposive sampling technique and tested using multiple linear regression analysis techniques.The results of this study indicate that the Role of Village Officials has a positive and significant effect on Village Fund Management Accountability. The competence of village fund management officials has a positive and significant effect on the accountability of village fund management. The use of information technology has a positive and significant effect on the accountability of managing village funds. Seeing the results of the research, in the future the village apparatus must continue to be given job training which can increase the ability of the apparatus. Increasing the capacity of existing resources in village institutions will make village fund management accountability better.