Putra, Bima Sakti Anggoro (2022) PENGARUH SISTEM PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA KELURAHAN (STUDI KASUS DI KECAMATAN GUBENG KOTA SURABAYA). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
The phenomenon of accountability by Indonesia Corruption Watch (ICW) regarding the polemic of fictitious village funds which has recently been widely discussed by the public and there is an increase in the capacity of each village head to be able to manage the budget to make accountability reports. ICW data states that village heads are quite often entangled in corruption crimes, in 2016 to 2017 there were 110 village heads and in 2018 there were 102 suspects. As for the internal problems of the Gubeng District, Surabaya City, namely the lack of performance accountability caused by the lack of knowledge of the sub-district government in using accounting information systems. As a result, the sub-district government relies too much on outsourcing in the use of its accounting information system. This study aims to obtain empirical evidence of the effect of internal control systems, accounting information systems, and the use of information technology on the accountability of village fund management. The objects in this study are 6 (six) Kelurahan in Gubeng Subdistrict, Surabaya City with the number of employees who can be used as respondents as many as 30 employees. The analysis technique for this research uses a smart Partial Least Square (PLS) 3.0 tool. Based on data analysis, it was found that the internal control system and accounting information system had a statistically positive and significant effect on the accountability of village fund management, while the use of information technology had no statistically significant effect on the accountability of village fund management. Keywords : Internal Control System, Accounting Information System, Utilization of Information Technology, Village Fund Management Accountability
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Bima Sakti Anggoro Putra | ||||||||
| Date Deposited: | 06 Jul 2022 00:56 | ||||||||
| Last Modified: | 04 Mar 2024 04:06 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/7320 |
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