THE INFLUENCE OF APPARATUS COMPETENCE AND FINANCIAL ACCOUNTING SYSTEMS ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT MODERATED BY THE INTERNAL CONTROL SYSTEM

Penelitian ini bertujuan untuk menguji pengaruh kompetensi aparatur dan sistem akuntansi keuangan terhadap akuntabilitas pengelolaan dana desa dengan sistem pengendalian internal sebagai variabel moderasi. Penelitian ini menggunakan metode kuantitatif dan kualitatif. Pengambilan sampel penelitian menggunakan teknik purposive sampling dengan kriteria aparatur desa yang terkait dengan pengelolaan dana desa se-Kecamatan Tulangan, Kabupaten Sidoarjo. Datadianalisis dan diuji menggunakan WarpPLS 7.0. Hasil penelitian ini menunjukkan bahwa kompetensi aparatur memiliki pengaruh terhadap pencapaian akuntabilitas pengelolaan dana desa, sistem pengendalian internal mampu memoderasi hubungan kompetensi aparatur dengan akuntabilitas pengelolaan dana desa. Selain itu sistem akuntansi keuangan memiliki pengaruh terhadap terciptanya akuntabilitas pengelolaan dana desa, serta sistem pengendalian internal mampu memoderasi hubungan sistem akuntansi keuangan terhadap akuntabilitas pengelolaan dana desa. Hal ini menunjukkan bahwa akuntabilitas pengelolaan dana desa bisa dicapai jika pemerintah desa melaksanakan sistem akuntansi keuangan yang tepat serta diiringi penerapan sistem pengendalian internal yang sesuai dengan peraturan.
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This research aims to examine the influence of apparatus competency and financial accounting systems on accountability in managing village funds with the internal control system as a moderating variable. This research uses quantitative and qualitative methods. The research sample was taken using a purposive sampling technique with the criteria of village of icials related to village fund management in Tulangan District, Sidoarjo Regency. Data were analyzed and tested using WarpPLS 7.0. The results of this research show that apparatus competency has an influence on achieving accountability in village fund management, the internal control system is able to moderate the relationship between apparatus competency and accountability in village fund management. Apart from that, the financial accounting system has an influence on creating accountability in managing village funds, and the internal control system is able to moderate the relationship between the financial accounting system and accountability in managing village funds. This shows that accountability in managing village funds can be achieved if the village government implements an appropriate financial accounting system and is accompanied by the implementation of an internal control system that complies with regulations.