Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Kompetensi, dan Kepemimpinan terhadap Akuntabilitas Pengelolaan Dana Kelurahan di Kecamatan Tambaksari Kota Surabaya

Irfansyah, Raka (2026) Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Kompetensi, dan Kepemimpinan terhadap Akuntabilitas Pengelolaan Dana Kelurahan di Kecamatan Tambaksari Kota Surabaya. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to examine and analyze the effects of internal control systems, the utilization of information technology, competency, and leadership on the accountability of urban village fund management in Tambaksari District, Surabaya City. The study employed a quantitative approach, with data collected through the distribution of questionnaires. The research population consisted of 136 employees working across eight urban villages in Tambaksari District, Surabaya City. The sampling technique employed was purposive sampling, resulting in a total of 56 respondents comprising village heads, secretaries, treasurers, Activity Implementation Officers (PPTK), administrative staff, and IT staff. The variables were measured using a five-point Likert scale, ranging from 1 to 5. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4.0 software through the evaluation of the outer and inner models. The results indicate that internal control systems, the utilization of information technology, competency, and leadership each have a positive and significant effect on the accountability of urban village fund management. These findings demonstrate that strengthening internal control systems can improve officials’ discipline and compliance with established procedures. The utilization of information technology supports the accuracy and precision of financial recording. Employee competency facilitates the proper execution of duties and the preparation of reports in accordance with applicable regulations, while effective leadership plays a crucial role in directing fund management toward greater transparency and accountability. Overall, the four independent variables are able to explain 57.9% of the variance in the accountability of urban village fund management.

Item Type:

Thesis (Undergraduate)

Contributors: