PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DI KECAMATAN SINE KABUPATEN NGAWI)

Zulaikah; Apriyani; Suharno; Suharno; Widarno; Bambang

Jurnal Akutansi dan Sistem Teknologi Informasi

Universitas Slamet Riyadi

📄 Abstract

This research was conducted on village officials in Sine District, NgawiRegency. The population in this study were all parties involved in the preparationof the APBDes in Sine District, Ngawi Regency, totaling 150 people. Thesampling technique in this study used a non-probability with a purposivesampling method. The data collection technique is done by using a questionnairemethod. The results of this study indicate that the internal control system, the useof information technology and the competence of the apparatus have a significantpositive effect on the accountability of village fund management in Sine District,Ngawi Regency.

🔖 Keywords

#Internal Control System; Utilization of Information Technology; Apparatus Competence and Village Fund Management Accountability.

ℹ️ Informasi Publikasi

Tanggal Publikasi

16 August 2022

Volume / Nomor / Tahun

Volume 17, Nomor 2, Tahun 2022

📝 HOW TO CITE

Zulaikah, Apriyani; Suharno, Suharno; Widarno, Bambang, "PENGARUH SISTEM PENGENDALIAN INTERNAL, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI APARATUR TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DI KECAMATAN SINE KABUPATEN NGAWI)," Jurnal Akutansi dan Sistem Teknologi Informasi, vol. 17, no. 2, Aug. 2022.

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