The Effect of Village Official Competency, Community Participation, Information and Technology Utilization and Internal Control System on Village Fund Management Accountability (Empirical Study of Bangkarangan District, Tapin, South Kalimantan, Indonesia)

Mashitisho, Enos Kwena; Vermeulen, Andre; Pretorius, Jan Harm C

doi:10.46254/AP03.20220397

Abstract

This study aimed to evaluate the effect The Effect of Village Official Competency, Community Participation, Information and Technology Utilization and Internal Control System on Village Fund Management Accountability This study used primary data through questionnaires to 144 village officials consisting of the village head, village secretary, finance officer, head of government, members of the Village Consultative Body, and community leaders from 12 villages located in Bakarangan District, Tapin South Kalimantan, Indonesia. Validity and reliability test were used to test the quality of the data. The data analysis technique used was multiple regression analysis.

The result on this study indicate that Village Official Competency and Internal Control System partially has no effect on Village Fund Management Accountability. Community Participation, Information and Technology Utilization partially has significant effect on Village Fund Management Accountability.

Keywords

Village Official Competency, Community Participation, Village Fund Management Accountability

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The Effect of Village Official Competency, Community Participation, Information and Technology Utilization and Internal Control System on Village Fund Management Accountability (Empirical Study of Bangkarangan District, Tapin, South Kalimantan, Indonesia)