Affecting Factors Village Fund Allocation Management Accountability

ABSTRACT: In realizing the accountability of the Village Fund Allocation (ADD) management, adequate competence from the village apparatus is needed, the use of supporting information technology, and an appropriate government internal control system. The purpose of this study was to empirically test the competence of village officials, the use of information technology, and the internal control system on the accountability of village fund allocation management. This research was conducted in the village government in Banjarangkan District. The sample was determined using purposive sampling technique, as many as 160 respondents. Data was collected by survey method using a questionnaire. The analysis technique used is multiple linear regression. Based on the results of the analysis, it was found that the competence of the village apparatus, the use of information technology, and the internal control system had a positive and significant effect on the accountability of ADD management. This shows that the higher the competence of the village apparatus, the use of information technology, and the internal control system, the higher the level of accountability for ADD management.

Keywords -Competence of village apparatus, utilization of information technology, internal control system, accountability, allocation of village funds (ADD).