The influence of village apparatus competence and the use of information technology on the accountability of Village Fund Management with the Internal Control System as an intervening variable
(Empirical study in villages in Jambi Outside City District)
-
Fenni Juniati Manurung(1*)
Department of Accounting, Faculty of Economics and Business, University of Jambi
-
Nela Safelia(2)
Department of Accounting, Faculty of Economics and Business, University of Jambi
-
Riski Hernando(3)
Department of Accounting, Faculty of Economics and Business, University of Jambi
(*) Corresponding Author
Abstract
This study empirically examines the influence of village apparatus competence and the utilisation of information technology on the accountability of village fund management through the mediating role of the internal control system in Jambi Luar Kota District. The research is grounded in the growing importance of transparent and accountable village fund governance within Indonesia’s decentralised public financial management system. Employing a quantitative research design, the study utilised a saturated sampling technique involving all village apparatus members from 15 villages receiving village funds in Jambi Luar Kota District, resulting in a total of 42 respondents. Data were analysed using path coefficient analysis to examine both direct and indirect relationships among the variables. The findings reveal that village apparatus competence and the use of information technology do not directly influence the accountability of village fund management. However, the internal control system was found to play a significant mediating role in strengthening the relationship between both village apparatus competence and information technology utilisation with village fund accountability. These results indicate that the effectiveness of governance practices depends not only on human resource capability and technological adoption but also on the presence of strong and well-implemented internal control mechanisms. The study contributes to the broader discourse on public sector governance, village financial accountability, and institutional management by providing empirical evidence from the context of local government administration in Indonesia.
Keywords: Competence; Information Technology; Accountability; Internal Control System
Downloads
References
Al Haryono, J. (2014). "Sistem Informasi Akuntansi, Edisi 9."
Anggraeni, S., dan Pancawati, H. 2021. Akuntabilitas alokasi dana desa: sebuah pendekatan struktural. Jurnal Ilmiah 18(1): 1–18.
Bawono, I. R., Anasti, D. M. K., dan Apriani, K. R. 2020. "Factor Affecting Accountibility of Village Fund Management through Implementation of the Financial System (SISKEUDES)."Journal of Accounting and Invesment 21(3).
Budiarto, D. S. 2022. Which One Is More Important : Internal Control System Or Financial Report Accessibility ? 14(3): 162–72.
Diansari, R. E., Jaizah, B. O., dan Adiza, A. M. 2020 "Factor affecting accountibility village of fund management." linguistics and Culture Review 6(May): 879-92.
Fatolosa, H., dan Rida, R. 2022. Pengaruh Kepemimpinan Kepala Desa, Kompetensi Aparat Desa Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Di Desa Hilina’a Kecamatan Gunungsitoli. Audit and Accounting Guide 4(6): 557–83. http://journal.ikopin.ac.id/index.php/fairvalue/article/view/1096/1096.
Ghozali, I. (2018). Aplikasi analisis Multivariate Dengan Program IBM SPSS 25 (9th ed). Badan Penerbit Universitas Diponogoro.
Ghozali, I., & Latan, H. (2015). Partial Least Squares Konsep teknik dan Aplikasi dengan Program Smart PLS 3.0. Universitas Diponogero Semarang.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (Third Edition). SAGE Publications, Inc.
Haryono, S., & Wardoyo, P. (2011). Structural Equation Modeling. PT. Intermedia Personalia Utama.
Indriasih, D., Aminul, F., dan Dinda, F. 2022. "Pengaruh Komitmen Organisasi, Sistem Pengendalian Internal, Kompetensi Pemerintah Desa, Transparansi, dan Aksebilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Dana Desa." Ekonomi, Keuangan, Investasi, dan Syariah (EKUITAS) 3(4): 972-81,
Kementerian Dalam Negeri. 2017. "Peraturan Menteri Dalam Negeri Tentang Kompetensi Pemerintah Nomor 108 Than 2017." (1606): 2.
Maharani, G., dan Barkah, S. 2021. Pengaruh Kompetensi Aparatur Desa Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Sistem Pengendalian Internal Sebagai Variabel Intervening ( Studi Empiris Pada Desa di Kecamatan Kajoran Kabupaten Magelang ). 1(2): 210–22.
Marlina, E., Sri, R., dan Amelia D. R. A. F. 2021. "Pengaruh Kepemimpinan, Kompetensi, Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Rakit Kulim, Riau." Jurnal Akuntansi dan Ekonomi 11 (1): 89-100.
Mikael, E, Herminawaty, A., Miah, S. 2021. 5 Akuntabilitas & Transparansi Pengelolaan Keuangan Daerah.
Mualifu, A. G., dan Hermawan. 2019."Peengaruh Transparansi, Kompeteni, Sistem Pengendalian Internal, dan Komitmen Organisasi Terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa (Studi Empiris pada Seluruh Desa di Kecamtan Mrebet Kabupaten Purbalingga)." Journal of economic, business and engineering 1(1): 49-59.
Muhayani, A. K., dan Mediaty. 2021."The Influence of Village Apparuts Competence, Organizational Commitment, and Community Participation on Village Fund Management Accountability." International Journal of Innovations in Ergineering Research and Technology 8(7): 2394-3696.
Negara, D. S., 2021. Pengaruh Kompetensi Aparatur, Gaya Kepemiminan Kelapa Desa, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi Dan Partisipasi Masyarakat Terhadap Akuntabilitas Dana Desa. Universitas Islam Indonesia 15(2): 1–23.
Pramita, N. C., Nur L. Y., dan Muji, M.. 2024. Peran Sistem Keuangan Desa terhadap Akuntabilitas. : 49–67.
Polutu A, Mattoashi, dan Usman. 2022. "Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Sistem Informasi Akuntansi Terhadp Akuntabilitas Pengelolaan Dana Desa," Jambura Accounting Review 3(2): 89-101).
Ramadhan, W., dan Fefri, I. A. 2021. Pengaruh Kompetensi, Sistem Pengendalian Internal, Peran Perangkat Desa, dan Kualitas Penyajian Laporan Keuangan terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa. Jurnal Eksplorasi Akuntansi 3(4): 822–35.
Sakdiah, A. Q. et al. 2022. Pengaruh kompetensi sumber daya manusia dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana desa dengan sistem pengendalian internal sebagai variabel intervening. (2).
Sholihin, M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis (Edisi 2). Penerbit ANDI.
Tarjo. 2019. Pengaruh Kompetensi Aparat Desa dan Komitmen Organisasi Terhadap Akuntabilitas Dana Desa (Studi pada Desa Muara Niro Kecamatan VII Koto Kabupaten Tebo) Tarjo 1 1 Sekolah Tinggi Ilmu Administrasi (STIA) Setih Setio Muara Bun. Jurnal Tata Sejuta STIA Mataram 5(2): 1/16. http://ejurnalstiamataram.ac.id.
Yamin, S., & Kurniawan, H. (2009). Structural Equation Modeling. Salemba Empat.
Wicaksono, Noor Jati. 2020. Pengaruh Budaya Organisasi, Komitmen dan Transparansi Terhadap Akuntabilitas Pengelolaan Dana Desa.
Widowati, L., dan R Slamet S.. 2018. Akuntabilitas Pengelolaan Dana Desa di Desa Sridadi Kecamatan Rembang Kabupaten Rembang tahun 2016. Journal of Public Policy and Management Review 7(2): 127–47.
