Cahyani, Nita Putri (2025) PENGARUH SISKEUDES DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to examine and analyze the influence of the Village Financial System (SISKEUDES) and the Government Internal Control System on the accountability of village fund management, with a focus on 17 villages located in the Waru District, Sidoarjo Regency. This research adopts a quantitative approach, in which data were collected through the distribution of questionnaires to 64 village officials selected purposively based on specific criteria. The analytical technique employed is Partial Least Squares (PLS) using the SmartPLS version 4.0 software. The results indicate that SISKEUDES has no significant effect on the accountability of village fund management. In contrast, the Government Internal Control System has a proven influence on such accountability. This study suggests that the success of village fund governance does not solely rely on the implementation of information technology-based systems, but is also affected by the effectiveness of internal control mechanisms, the competence of village officials, and the accountability values embedded within the organizational culture.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Nita Putri Cahyani | ||||||||
| Date Deposited: | 19 Jun 2025 03:24 | ||||||||
| Last Modified: | 19 Jun 2025 03:24 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38462 |
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