The Influence of Transparency, Internal Control Systems, HumanResourceCompetency,andCommunityParticipationon The Accountability of Village Fund Management

The Influence of Transparency, Internal Control Systems, HumanResourceCompetency,andCommunityParticipationon The Accountability of Village Fund Management

Transparency, Internal Control System, Competence, Community Participation, Accountability of Village Fund Management

The increasing allocation of the village fund budget each year, necessitates the Minta Kasih Village government to be responsible for the village funds managed. The Minta Kasih Village Government needs to increase community participation, internal control systems, human resource competence, and transparency in order to achieve village fund managementwithgoodaccountability.Theresearchwascarriedoutwiththeaimofassessing the influence on accountability in managing village funds, individually or simultaneously, on community participation, transparency, internal control systems, competence, and increased human resources. Saturated samples were used as the research method. Multiple linear regression was used as data analysis with the help of SPSS 25 software. The research provided individual results, accountability in village fund management was influenced by community participation, internal control systems, human resource competence, and transparency positively and significantly. However, accountability in village fund management has a positive but not significant influence from community participation. Simultaneously, 78% of the significant influence given to the accountability of village fund management was on the variables of transparency, communityparticipation and internal control system, while the influence due to other variables which were not included for research was 22%

DelaSyakillah Nuraisah BrBancin1*,YenniSamriJuliatiNasution2,NurAhmadiBi Rahmani3

https://dinastipub.org/DIJEFA/article/view/3137/1998

https://dinastipub.org/DIJEFA/article/view/3137/1998

08August2024

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