THE INFLUENCE OF HUMAN RESOURCES, UTILIZATION OF INFORMATION TECHNOLOGY, AND INTERNAL CONTROL ON ACCOUNTABILITY “BOS” FUND MANAGEMENT IN THE SULA ISLANDS DISTRICT

THE INFLUENCE OF HUMAN RESOURCES, UTILIZATION OF INFORMATION TECHNOLOGY, AND INTERNAL CONTROL ON ACCOUNTABILITY “BOS” FUND MANAGEMENT IN THE SULA ISLANDS DISTRICT

human resources, information technology, internal control, accountability

As a developing country, Indonesia always develops education and curriculum for the nation's intelligence. In an era that is all digital and sophisticated, all forms of reports on educational activities can be more transparent and accountable. To account for reports related to these activities, of course, do not forget the quality of Human Resources. This research uses the purposive sampling method which is processed by multiple regression analysis. The sample in this study was the Head of the Madrasah and the Treasurer of the Madrasah as many as 94 samples were taken from the population of the Madrasah in the Sula Islands Regency. From this research, conclusions can be drawn: (1) Human Resources has a positive effect on the accountability of BOS fund management, (2) understanding of information technology has a positive effect on BOS fund management accountability, and (3) internal control has a positive effect on BOS fund management accountability.

Hastri Samsudin, Manggar Wulan Kusuma

http://jam.stieykpn.ac.id/index.php/jam/issue/view/144

STIE YKPN Yogyakarta

Agustus 2022

Sri Wahyuni

ISSN 2621-704X (Online) /0853-1269 (Cetak)

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2022