Model Akuntabilitas Keuangan Desa melalui Kolaborasi Pemerintah Desa di Provinsi Sumatera Utara

Abstract

The main objective of this study is to analyze and prove the influence of integrity, internal control system, leadership, participation through collaboration on accountability. The analysis method used in this study uses a mix method, namely research that combines quantitative and qualitative analysis. Data was taken from village officials in North Sumatra Province using 312 respondents. Quantitative data analysis techniques use Structural Equation Modeling-PLS (SEM-PLS) analysis and qualitative data analysis using NVIVO 12. The results of this study prove that Integrity has a significant effect on Collaboration in village government. Internal Control System does not have a significant effect on Collaboration in village government. Leadership has a significant effect on Collaboration in village government. Community participation does not have a significant effect on Collaboration in village government. Integrity has a significant effect on village government accountability. Internal Control System has a significant effect on village government accountability. Leadership has a significant effect on village government accountability. Community participation has a significant effect on village government accountability. Collaboration has a significant effect on village government accountability. Collaboration mediates the relationship between Integrity and Accountability. Collaboration plays an important role in mediating the relationship between internal control system and accountability in organizations. Collaboration can mediate the relationship between leadership and accountability in organizations. Collaboration cannot mediate the relationship between participation and accountability in organizations. The implications of the results of this study prove that in forming Collaboration in the Village government, it is necessary to consider the integrity and leadership factors. In addition, important aspects in influencing Village Financial Accountability are by strengthening integrity, internal control systems, leadership, participation and collaboration. The resulting novelty, namely Collaboration, can be a mediation model that can influence Integrity, Internal Control Systems, leadership and community participation towards Accountability.