THE INFLUENCE OF VILLAGE FUND MANAGEMENT APPARATUS COMPETENCE, COMMUNITY PARTICIPATION AND INTERNAL CONTROL SYSTEM ON ALLOCATION MANAGEMENT ACCOUNTABILITY
Keywords:
Competence, Community , Internal Control, AccountabilityAbstract
This study aims to analyze the effect of the competence of village fund management officials, community participation, and the internal control system on the accountability of village fund allocation (ADD) management in Luksagu Village, Tinangkung Utara District, Banggai Kepulauan Regency. This study employed a quantitative approach with a total of 40 respondents. The sampling technique used was purposive sampling by selecting respondents who were considered to understand and be directly involved in village fund management, including the Village Head, Village Secretary, Heads of Affairs, Hamlet Heads, and representatives of community leaders. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS software. The results indicate that partially, the competence of officials, community participation, and internal control systems each have a positive and significant effect on the accountability of Village Fund Allocation management. Simultaneously, these three variables also have a positive and significant effect on the accountability of Village Fund Allocation management. The findings further show that most of the variation in the accountability of Village Fund Allocation management can be explained by these three variables, while the remaining variation is influenced by other factors outside the scope of this study. The findings highlight that improving official competence, enhancing community participation, and strengthening the internal control system are key factors in achieving accountable and transparent village fund management.
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