Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, dan Partisipasi Masyarakat Terhadap Pencegahan Kecurangan Pengelolaan Dana Desa pada Pemerintah Desa di Kecamatan Angkola Barat Kabupaten Tapanuli Selatan

Abstract

This research aims to determine the effect of village apparatus competence, internal control systems, information technology use, and public participation on the prevention of village fund management fraud at the Village Government in Angkola Barat district South Tapanuli Regency. This research is based on primary data obtained using a survey method, namely distributing questionnaires directly to respondents. The population of this research is 12 village governments, and the sampling method used is total sampling. The sample in this research is 96 respondents, including village heads, village secretaries, heads of finance, heads of administration and general affairs, heads of planning, heads of government sections, heads of welfare sections, and heads of service sections from all village governments. This research is analysis using multiple linear regression analysis with IBM SPSS Version 26 software. The results of this research indicate that the village apparatus competence, internal control systems, and public participation partially influence the prevention of village fund management fraud. Meanwhile, the information technology use does not influence the prevention of village fund management fraud.