Ardianti, Evi (2023) Pengaruh Pemanfaatan Teknologi Informasi, Sistem Pengendalian Internal, Dan Kompetensi Sumber Daya Manusia Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Bungaraya Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to examine the effect of Utilization of Information Technology, Internal Control Systems and Human Resource Competence on Village Fund Management Accountability in Bungaraya District. The population in this study were all village offices in Bungaraya District, namely there were 10 villages and the number of samples used were 10 villages with 40 respondents. The sample return technique used a census technique. This research is a quantitative research using survey method. Data collection techniques bydistributing questionnaires.The data analysis technique used is multiple linear regression analysis. The results of the study show that the use of information technology has a positive and significant effect on the accountability of managing village funds. The internal control system has a positive and significant effect on village fund management accountability. Human resource competence has a positive and significant effect on village fund management accountability. Keywords: Utilization of Information Technology, Internal Control System, Human Resource Competence, and Accountability of Village Fund Management

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