Pengaruh Kompetensi Aparat Pengelola Dana Desa, Sistem Pengendalian Internal Pemerintah (SPIP), Komitmen Organisasi Pemerintah Desa dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Silou Kahean, Kabupaten Simalungun

Abstract

This study aims to examine the influence of village fund management officer competency, the Government Internal Control System (SPIP), village government organizational commitment, and community participation on accountability in village fund management in Silou Kahean District, Simalungun Regency. This study used a quantitative approach with a survey method. Data were collected through a questionnaire from 64 respondents using a full sampling technique. Data processing was performed using SPSS version 25. The results showed that village fund management officer' competency, the Government Internal Control System (SPIP), and village government organizational commitment had no effect on accountability in village fund management. Meanwhile, community participation had a positive and significant effect on accountability in village fund management in Silou Kahean District, Simalungun Regency.