Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi , Sistem Pengendalian Intern Pemerintah (SPIP) dan Penggunaan Siskeudes Terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Sedati Kabupaten Sidoarjo, Jawa Timur. (Influence of Human Resource Competence, Utilization Information Technology, Internal Control Systems Government (SPIP) and The Use of Siskeudes Towards Accountability of Village Fund Management in Sedati District Sidoarjo District, East Java).

Hayyuani, Ayonda (2024) Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi , Sistem Pengendalian Intern Pemerintah (SPIP) dan Penggunaan Siskeudes Terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Sedati Kabupaten Sidoarjo, Jawa Timur. (Influence of Human Resource Competence, Utilization Information Technology, Internal Control Systems Government (SPIP) and The Use of Siskeudes Towards Accountability of Village Fund Management in Sedati District Sidoarjo District, East Java). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Official URL: http://repository.untag-sby.ac.id

Abstract

Accountability is an important principle that must be realized in the financial management of an entity, both business and government. Accountability as a form of responsibility for financial management is one of the main pillars of good governance. Accountability is the obligation of every individual, group or agency to fulfill the responsibilities they are entrusted with. The research objective to be achieved in accordance with the problem formulation described above is to find out, analyze and answer the influence of human resource competence, use of information technology, government internal control system (SPIP) and use of SISKEUDES on accountability in managing village funds in Sedate sub-district. This research took respondents from 4 village officials with a total of 9 villages taken, with a total of 36 respondents. The type of research used is quantitative research methods. The analysis technique used is multiple linear regression analysis to test the hypothesis. Meanwhile, the classic assumption tests used include, Multicollinearity Test, Heteroscedasticity Test, and Data Normality Test. Overall, the indicators used in this research are valid (because the correlation coefficient is > 0.200 with a significance level < 0.05) and reliable (because the Cronbach's Alpha coefficient value is > 0.60). The results of the classical assumption test also show that this research has fulfilled, among other things, 1.) The four variables are free from multicollinearity; 2.) There is no heteroscedasticity, and 3.) The residuals of the four variables are normally distributed. The analysis technique used is multiple linear regression analysis to test the hypothesis. Meanwhile, the classic assumption tests used include, Multicollinearity Test, Heteroscedasticity Test, and Data Normality Test. Overall, the indicators used in this research are valid (because the correlation coefficient is > 0.200 with a significance level < 0.05) and reliable (because the Cronbach's Alpha coefficient value is > 0.60). The results of the classical assumption test also show that this research has fulfilled, among other things, 1.) The four variables are free from multicollinearity; 2.) There is no heteroscedasticity, and 3.) The residuals of the four variables are normally distributed. The results of the analysis findings conclude that 4 variables have a positive and significant effect on the dependent variable, namely Human Resources Competency (HR)(X), Use of Information Technology (X2), Government Internal Control System (SPIP) (X3) and Use of SISKEUDES (X) has a positive and significant effect on Village Fund Management Accountability (Y).

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Human resources competency (HR), Use of Information Technology, Government Internal Control System (SPIP), Use of Siskeudes,Accountability for Vilage Found Management.
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi
Depositing User: 1222000054 AYONDA HAYYUANI
Date Deposited: 14 Aug 2024 01:24
Last Modified: 10 Sep 2024 02:30
URI: http://repository.untag-sby.ac.id/id/eprint/31302

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