Pengaruh Sistem Pengendalian Internal (SPI) dan Sistem Keuangan Desa (SISKEUDES) terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Madiun
DOI:
https://doi.org/10.58192/profit.v5i1.4324Keywords:
Accountability, Internal Control System (ICS), Transparency, Village Financial System (SISKEUDES), Village FundsAbstract
This study aims to examine the effect of the Internal Control System (ICS) and the Village Financial System (SISKEUDES) on the accountability of village fund management among village officials in Madiun Regency. This research employed a quantitative approach using a survey method and multiple linear regression analysis. The sample consisted of 80 village officials selected to represent village governments in the region. Data were collected through questionnaires and analyzed to determine the influence of each variable on accountability in village fund management. The results of the t-test indicate that the Internal Control System (ICS) variable does not have a significant effect on accountability in village fund management, with a significance value of 0.550 > 0.05. Meanwhile, the Village Financial System (SISKEUDES) variable has a positive and significant effect on accountability, with a significance value of 0.045 < 0.05. The coefficient of determination (R²) of 69.9% shows that both variables simultaneously explain the variation in village fund management accountability. These findings highlight the importance of optimizing SISKEUDES implementation to improve transparency, accountability, and governance quality in village financial management practices.
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