Pengaruh Kebijakan Desa, Akuntabilitas Keuangan Dana Desa, Pemanfaatan Teknologi Informasi, dan Partisipasi Masyarakat terhadap Efektivitas Pengelolaan Keuangan Dana Desa dengan Kompetensi Perangkat Desa Sebagai Variabel Moderasi (Studi di Kecamatan Marbau – Aek Kuo, Labuhanbatu Utara)

Abstract

This study aims to determine and analyze the effect of village policies, village financial accountability, utilization of information technology and community participation on the effectiveness of financial management of village funds with the competence of village officials as a moderating variable in Marbau sub-district and Aek Kuo sub-district in North Labuhanbatu. This method uses a quantitative survey by distributing questionnaires to the community in 25 villages in Marbau and Aek Kuo sub-districts. Determination of this sample using non probality sampling method with purposi sampling technique by determining the sample criteria and 197 respondents were sampled. Data were analyzed using descriptive statistical analysis and Partial Least square structural equation modeling (PLS-SEM) analysis with the SmartPLS software program. The results of this study indicate that village policies, village financial accountability and community participation have a positive and significant effect on the effectiveness of financial management of village funds, while the use of information technology does not have a positive and significant effect on the effectiveness of financial management of village funds. The competence of village officials also strengthens or moderates village policies, village financial accountability, village financial accountability, and community participation on the effectiveness of financial management of village funds in Marbau sub-district and Aek Kuo sub-district.