PERAN MODERASI PARTISIPASI MASYARAKAT PADA HUBUNGAN KOMPETENSI PENGELOLA, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

Mohammad Ridwan, R. Ery W. A. Santosa, Sulistyo Suharto, Anindya P. R. Z. Putri

Abstract


Abstrak

PenelitianBini bertujuan mengujiBpengaruh moderasi partisipasi masyarakat pada hubungan kompetensi pengelolaBdana desa, sistemBpengendalian intern, pemanfaatanBteknologi informasi terhadap akuntabilitas pengelolaan dana desa. Objek penelitian pada kuasa pengguna anggaran dana desa di Kabupaten Rembang dengan metode purposive sampling. Metode penelitian yang digunakan adalah metode analisis data melalui pendekatanBPartial Least Square (PLS), dengan bantuan software, WarpPLS. Hasil penelitian ini menunjukkan bahwa kompetensi pengelolaan dana desa, sistem pengendalian intern, pemanfaatan teknologi informasi tidak memiliki berpengaruh terhadap akuntabilitas pengelolaan dana desa. Partisipasi masyarakat memiliki pengaruh signifikan negatif sebagai variabel moderasi antara kompetensi pengelola danaBdesa terhadap akuntabilitas pengelolaan dana desa, partisipasi masyarakat memiliki pengaruh signifikan positif sebagai variabel moderasi antara sistem pengendalian intern, xpemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana desa.

Kata Kunci: Partisipasi Masyarakat, Akuntabilitas, Dana Desa

Abstract

This study examines the influence of village fund management requirements, internal system control, and information technology utilization on the accountability of village fund management with community participation as a moderating variable. The object of research is the power of village fund users in Rembang Regency using a purposive sampling method. The research method used is the method of data analysis through the Partial Least Square, (PLS) approach, with, the help of WarpPLS software. The results of the study show that village fund management competencies, internal control systems, and the use of information technology have no effect on the accountability of village fund management. Community participation has a significant negative effect as a moderating variable of competence of village fund managers on village fund management accountability, community participation has a significant positive effect as a moderating variable of internal control systems, and use of information technology on village fund management accountability.

Keywords: Community Participation, Accountability, Village Funds


References


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DOI: http://dx.doi.org/10.35906/equili.v12i1.1429

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