PENGARUH KOMPETENSI APARATUR DESA, MOTIVASI KERJA, SISTEM PENGENDALIAN INTERNAL, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

Fifi Zulia Susanti, NIM.: 21108040002 (2026) PENGARUH KOMPETENSI APARATUR DESA, MOTIVASI KERJA, SISTEM PENGENDALIAN INTERNAL, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The study aims to determine the influence of village officials’ competence, Work Motivation, Internal Control System, and Community Participation on the Accountability of Village Fund Management. This is a quantitative study with a sample size of 112 respondents consisting of the village heads, village secretaries Planning Officers, General Affairs Officers, Welfare Section Heads, Government Section Heads, and Service Section Heads. The Research data were collected via questionnaire, processed and analyzed using the Partial Least Square (PLS) method. The sampling method used was purposive sampling, which involves selecting respondents who were intentionally chosen and met the established criteria. The results of this indicate that community participation has a positive and significant effect on the accountability of village fund management. Meanwhile, village apparatus Competence, Work Motivation, and the Internal Control System have a positive but not insignificant effect on the accountability of village fund management. These findings suggest that active community involvement is the primary factor in enhancing the accountability of village fund management, whereas internal organizational factors have not yet been able to exert a strong influence. This study has certain limitations: the variables used in this study include only four independent variables and the scope of the study is limited to a single subdistrict in Jombang Regency.

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