Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Ubud
DOI:
https://doi.org/10.32795/3z7rjg92Keywords:
Internal Control System, Utilization of Information Technology, Community Participation, AccountabilityAbstract
Accountability is an important performance control in organizations, including village governments, which must be accountable for their actions to the community to demonstrate good governance. The factors that influence accountability are the Internal Control System, Utilization of Information Technology, and Community Participation. This research aims to determine the influence of the Internal Control System, Use of Information Technology, and Community Participation on the Accountability of Village Fund Management in Villages in Ubud District. The population used in this research was 56 village officials in Ubud sub- district. The number of samples in this study was 56 financial reports which were determined using purposive sampling techniques and tested using multiple linear regression analysis techniques. The results of this research indicate that the Internal Control System has a positive effect on Village Fund Management Accountability. The use of Information Technology has a positive effect on Village Fund Management Accountability. Community Participation has a positive effect on Village Fund Management Accountability.
References
Adil, Ilsbandil Rukmilnto. (2007). Pelrelncanaan partilsilpatorils belrbasils asselt komuniltas: daril pelmilkilran melnuju pelnelrapan. Delpok: FIlSIlP UIl Prelss.
Anwar, Milsbahul. 2016. Akuntabilliltas Pelngellolaan Dana Delsa.Jurnal relvilelw Akuntansil dan Keluangan.Vol.1 No.1, Aprill 2011 Pp21-37. Unilvelrsiltas Pasundan Bandung. Jawa Barat.
Arta, Il. M. A. S., & Rasmilnil, N. K. (2019). Pelngaruh Keljellasan Sasaran Anggaran, Silstelm Pellaporan dan Partilsilpasil Masyarakat Pada Akuntabilliltas Pelngellolaan Dana Delsa. El-Jurnal Akuntansil, 26(1), 709-735.
Delwil, N. W. K. P., & Elrlilnawatil, N. W. A. (2020). Pelngaruh Keljellasan Sasaran Anggaran, Kompeltelnsil, Dan Partilsilpasil Masyarakat Telrhadap Akuntabilliltas Pelngellolaan Dana Delsa Pada Kantor Delsa Sel-Kelcamatan Blahbatuh, Kabupateln Gilanyar. Hilta Akuntansil dan Keluangan, 1(1), 273-298.
Donaldson, L., & Davils, J. H. (1991). Stelwardshilp Thelory or Agelncy Thelory: CElO Govelrnancel andl Sharelholdelr Relturns. Australilan Journal of Managelmelnt, 16(1), 49–64.
Ghozalil, Ilman. (2011). Aplilkasil Analilsilsl Multilvarilatel delnganl Program SPSS. Celtakanl IlV. Selmarang: Badanl Pelnelrbilt Unilvelrsiltas Dilponelgoro
Jelnseln, M C. andl Melcklilngl W H. (1976). Thell Thelory of Thell Filrm: Manajelrilal Belhavilour, Agelncy Cost, andl Ownelrshilp Structurel. Journal of Filnancilal andl Elconomilcs, 3(4), hal. 305-360.
Krilsmilajil. (2015). Silstelm Ilnformasil Akuntansil. Eldilsil Kelelmpat. Yogyakarta: UPP STIlM YKPN
Mardilasmo, (2002). Akuntansill Selktor Publilk. Yogyakarta:Andil.
Pelmelrilntah Nomor 60 Tahun 2014 telntang Dana Delsa yang Belrsumbelr Daril Anggaran Pelndapatan dan Bellanja Nelgara.
Pelraturan Pelmelrilntah Relpublilk Ilndonelsila Nomor 60 Tahun 2008 Telntang Silstelm Pelngelndalilan Ilntelrn Pelmelrilntah.
Pelrdana, Khaelrill. (2018). Pelngaruh Kompeltelnsil Aparat Pelngellola Dana Delsa. Komiltmeln Organilsasil Pelmelrilntah Delsa. Partilsilpasil Masyarakat. Dan Pelmanfaatan Telknologil Ilnformasil Telrhadap Akuntabilliltas Pelngellolaan Dana Delsa Dil Kabupateln Bantul.). Jurnal Akuntansil, Unilvelrsiltas Muhammadilyah Yogyakarta.
Rilyanto, T. (2015). Akuntabilliltas Filnansilal Dalam Pelngellolaan Alokasil Dana Delsa dil Kantor Delsa Pelrangat Sellatan Kelcamatan Marangkayu Kabupateln Kutail Kartanelgara. Eljournal Admilnilstrasil Nelgara, 3(1), 199-130.
Selkaran, Uma. (2006). Meltodologil Pelnelliltilan Untuk Bilsnils. Jakarta: Salelmba elmpat, eldilsil 4, buku 2.
Sugilyono. (2016). Meltodel Pelnelliltilan Kombilnasil (Milxeld Melthods). Bandung: Alfabelta
Sugilyono. (2013). Meltodel Pelnelliltilan Bilsnils. Bandung: Alfabelta.
Sugilyono. (2014). Meltodel Pelnelliltilan Kombnilnsil Bilsnils. Bandung: Alfabelta.
Willkilnson, J. W. elt al. (2000). Accountilng Ilnformatilon Systelm Elsselntilal Concelpt and Applilcatilon (4th eld.). Nelw York - USA: John Willlely & Sons Ilnc.
