The Correlation Between Human Resources, Information Technology Utilization, And Transparent And Accountable Financial Management: A Survey Of All Villages In Nanggulan Sub-District – Kulon Progo District -– Special Region Of Yogyakarta

This study aimed to determine the correlation between human resources, information technology utilization, and transparent and accountable financial management in all villages of Nanggulan Sub-district, Kulon Progo District. The objects of this study were six villages in Nanggulan Subdistrict. While the respondents involved the financial manager of the village: the Head of Village, Village Secretary, Head of Affairs, and Head of Finance Affairs. This research used a survey method with the help of a questionnaire.SPSS was used to analyze the data using the Spearman rank correlation test. The results indicated that there was a relationship between human resources, information technology utilization, and transparent and accountable financial management. The correlation between human resources and accountable financial management were the strongest one because the knowledge, skills, attitudes, and systems to carry out the functions and authority already possessed by the village government apparatus.