LARA, BALI AYU LESTARI (2025) PENGARUH KOMPETENSI APARATUR DESA, TRANSPARANSI KEUANGAN, PENGENDALIAN INTERNAL, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN PUGER. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.
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Abstract
ABSTRACT This study was conducted to analyze the influence of village apparatus competence, financial transparency, internal control, and community participation on the accountability of Village Fund management in Puger District. The purpose of this study was to determine how well the village government in Puger District manages village funds to achieve maximum results for community welfare. If village fund management is carried out accountably, the village can run stably and help maintain regional economic stability. The research method used was a quantitative method with multiple linear regression analysis using SPSS version 25 software. The population in this study was 83 consisting of Village Heads, Village Secretaries, Finance Heads, Planning Heads, and Hamlet Heads in Puger District, with the sampling technique using the saturated sample method. The results showed that village apparatus competence, financial transparency, and community participation have not been able to provide a significant influence on the accountability of village fund management in Puger District. In contrast, internal control has been proven to be able to strengthen the accountability of village fund management in Puger District because it shows a clear organizational structure, adequate documentation of procedures and policies, and the implementation of a structured financial and non-financial reporting system. Simultaneously, all research variables have a significant influence, which means that these factors together play an important role in determining the accountability of village fund management in Puger District. Keywords: Village Apparatus Competence, Financial Transparency, Internal Control, Community Participation, Accountability of Village Fund Management
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | Perpustakaan Mandala |
| Date Deposited: | 24 Apr 2026 08:36 |
| Last Modified: | 24 Apr 2026 08:39 |
| URI: | http://repo.itsm.ac.id/id/eprint/1825 |
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