NURKHAFIFAH, Nofella (2018) Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa dan Praktik Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris pada Desa di Kabupaten Wonosobo). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research is a survey on village apparatus in Wonosobo regency related to accountability of village fund management. This research entitled "The Influence of Village Fund Management Apparatures’s competence, Village Government Organization’s commitment and Internal Control Practice to Accountability of Village Fund Management (Empirical Study on Villages in Wonosobo District)". The purpose of this research is to understanding the influence of village fund management apparatures’s competence, village government organization’s commitment and internal control practice to accountability of village fund management. The population of this study were all villages in Wonosobo District, which amounted to 236 villages. As for the sample used in this study amounted to 47 villages. Purposive Sampling Method used in determining the respondent. The results of research and data analysis using SPSS shows that: village fund management apparatures’s competence have a positive effect on the accountability of village fund management; village government organization’s commitment have a positive effect on the accountability of village fund management; internal control practices have a positive effect on the accountability of village fund management and the last, the village fund management apparatures’s competence, the village government organization’s commitment and the practice of internal control has simultaneously effect on the accountability of village fund management. This research is expected to be used by village government to improve the village fund management apparatures’s competence, village government organization’s commitment and internal control practice to realize maximum accountability of village fund management.

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