Penelitian ini bertujuan untuk menguji pengaruh kompetesi aparatur desa, sistem
pengendalian internal dan pemanfaatan teknologi informasi terhadap akuntabilitas
pengelolaan dana desa. Penelitian ini mengunakan metode deskriptif dan
verifikatif. Populasi penelitian ini di seluru Desa Kecamatan Ciawigebang dan
Kecamatan Lebakwangi yang berada di Kabupaten Kuningan sebanyak 37 desa.
Sampel diperoleh sebanyak 148 responden dengan menggunakan angket dengan
alat analisis data berupa analisis regresi berganda. Hasil penelitian ini menunjukan
bahwa kompetensi aparatur desa, sistem pengendalian internal, sistem keuangan
desa (SISKEUDES) dan pemanfaatan teknologi informasi berpengaruh positif dan
signifikan terhadap akuntabilitas penngelolaan dana desa.
Kata Kunci : Kompetesi Aparatur Desa, Sistem Pengendalian Internal, Sistem
Keuangan Desa (SISKEUDES) dan Pemanfaatan Teknologi Informasi
terhadap Akuntabilitas Pengelolaan Dana Desa.
This study aims to test the effect of village apparatus competence, internal control
system and utilization of information technology on the accountability of village
fund management. This study uses descriptive and verification methods. The
population of this study was in all villages in Ciawigebang District and
Lebakwangi District located in Kuningan Regency, totaling 37 villages. The
sample was obtained as many as 148 respondents using a questionnaire with a data
analysis tool in the form of multiple regression analysis. The results of this study
indicate that the competence of village officials, internal control systems, village
financial systems (SISKEUDES) and the use of information technology have a
positive and significant effect on the accountability of village fund management.
Keywords: Competence of Village Officials, Internal Control Systems, Village
Financial Systems (SISKEUDES) and Utilization of Information Technology on
Accountability of Village Fund Management.