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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Abstract
Akuntabilitas merupakan salah satu prinsip penting yang harus diwujudkan dalam pengelolaan keuangan suatu entitas baik bisnis maupun pemerintahan. Akuntabilitas sebagai bentuk pertanggungjawaban pengelolaan keuangan merupakan salah satu pilar utama dalam tata kelola kepemerintahan yang baik. Akuntabilitas merupakan kewajiban setiap individu, kelompok atau instansi untuk memenuhi tanggung jawab yang menjadi amanahnya. Adapun tujuan penelitian yang ingin dicapai sesuai dengan rumusan masalah yang telah dipaparkan diatas adalah untuk mengetahui dan menganalisis dan menjawab pengaruh kompetensi sumber daya manusia, pemanfaatan teknologi informasi , sistem pengendalian intern pemerintah (SPIP) dan penggunaan SISKEUDES terhadap akuntabilitas pengelolaan dana desa di kecamatan sedati. Penelitian ini mengambil responden dari 4 perangkat desa dengan jumlah desa yang diambil berjumlah 9 desa, dengan jumlah responden 36 orang. Jenis penelitian yang digunakan adalah menggunakan metode penelitian kuantitatif . Teknik analisis yang digunakan adalah analisis regresi linier berganda untuk menguji hipotesis. Sedangkan uji asumsi klasik yang digunakan antara lain,Uji Multikolinieritas, Uji Heteroskedastisitas, dan Uji Normalitas Data Secara keseluruhan, indikator yang digunakan dalam penelitian ini valid (karena koefisien korelasi > 0.200 dengan tingkat signifikansi < 0.05) dan reliabel (karena nilai koefisien Cronbach's Alpha > 0.60). Hasil uji asumsi klasik juga menunjukan bahwa penelitian ini telah memenuhi, antara lain 1.) Keempat variabel bebas dari multikolinieritas; 2.) Tidak terjadi heteroskedastisitas, dan 3.)Residual keempat variabel berdistribusi normal. Hasil temuan analisis menyimpulkan bahwa 4 variabel yang berpengaruh positif dan signifikan terhadap variabel terikat yaitu Kompetensi Sumber Daya Manusi (SDM)(X1), Pemanfaatan Teknologi Informasi (X2), Sistem Pengendalian Intern Pemerintah (SPIP) (X3) dan Penggunaan SISKEUDES (X4) berpengaruh positif dan signifikan terhadap Akuntabilitas Pengelolaan Dana Desa (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: | 14 Aug 2024 01:24 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/31302 |
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