{"title":"村级资金分配管理的机构能力、内控制度、信息技术利用和问责制","authors":"Nurtisatul Mukarramah","doi":"10.60079/aaar.v2i1.144","DOIUrl":null,"url":null,"abstract":"Purpose: This research aims to determine and analyze the influence of apparatus competency, internal control systems, and information technology on village government accountability in managing village fund allocations.\nResearch Design and Methodology: The data analysis method that will be carried out consists of descriptive statistical analysis, validity test, reliability test, classical assumption test, and hypothesis testing through multiple linear regression analysis, t test and f test.\nFindings and Discussion: The research results show that apparatus competency has a negative and insignificant effect on village government accountability in managing village fund allocation. Meanwhile, the internal control system and information technology positively and significantly affect village government accountability in managing village fund allocations.\nImplications: The practical implication of the results of this research is the need for serious attention to increasing competence, implementing an effective internal control system, and optimizing the use of information technology in managing village funds.","PeriodicalId":486289,"journal":{"name":"Advances in Applied Accounting Research","volume":"123 ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Apparatus Competence, Internal Control System, Information Technology Utilization and Accountability of Village Fund Allocation Management\",\"authors\":\"Nurtisatul Mukarramah\",\"doi\":\"10.60079/aaar.v2i1.144\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Purpose: This research aims to determine and analyze the influence of apparatus competency, internal control systems, and information technology on village government accountability in managing village fund allocations.\\nResearch Design and Methodology: The data analysis method that will be carried out consists of descriptive statistical analysis, validity test, reliability test, classical assumption test, and hypothesis testing through multiple linear regression analysis, t test and f test.\\nFindings and Discussion: The research results show that apparatus competency has a negative and insignificant effect on village government accountability in managing village fund allocation. Meanwhile, the internal control system and information technology positively and significantly affect village government accountability in managing village fund allocations.\\nImplications: The practical implication of the results of this research is the need for serious attention to increasing competence, implementing an effective internal control system, and optimizing the use of information technology in managing village funds.\",\"PeriodicalId\":486289,\"journal\":{\"name\":\"Advances in Applied Accounting Research\",\"volume\":\"123 \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Advances in Applied Accounting Research\",\"FirstCategoryId\":\"0\",\"ListUrlMain\":\"https://doi.org/10.60079/aaar.v2i1.144\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Advances in Applied Accounting Research","FirstCategoryId":"0","ListUrlMain":"https://doi.org/10.60079/aaar.v2i1.144","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
研究目的:本研究旨在确定和分析仪器能力、内部控制系统和信息技术对村级政府管理村级资金分配责任的影响:数据分析方法包括描述性统计分析、效度检验、信度检验、经典假设检验,以及通过多元线性回归分析、t 检验和 f 检验进行假设检验:研究结果表明,仪器能力对村级资金分配管理中的村级政府问责制具有负向影响,且影响不明显。同时,内部控制制度和信息技术对村级资金分配管理中的村级政府问责制有显著的正向影响:本研究结果的实际意义在于,在村级资金管理中,需要认真重视提高能力、实施有效的内部控制制度和优化信息技术的使用。
Apparatus Competence, Internal Control System, Information Technology Utilization and Accountability of Village Fund Allocation Management
Purpose: This research aims to determine and analyze the influence of apparatus competency, internal control systems, and information technology on village government accountability in managing village fund allocations.
Research Design and Methodology: The data analysis method that will be carried out consists of descriptive statistical analysis, validity test, reliability test, classical assumption test, and hypothesis testing through multiple linear regression analysis, t test and f test.
Findings and Discussion: The research results show that apparatus competency has a negative and insignificant effect on village government accountability in managing village fund allocation. Meanwhile, the internal control system and information technology positively and significantly affect village government accountability in managing village fund allocations.
Implications: The practical implication of the results of this research is the need for serious attention to increasing competence, implementing an effective internal control system, and optimizing the use of information technology in managing village funds.