Research Paper
Year: 2023 | Month: August | Volume: 10 | Issue: 8 | Pages: 78-91
DOI: https://doi.org/10.52403/ijrr.20230813
The Effect of Village Policy, Village Financial Accountability, Utilization of Information Technology, and Community Participation on the Effectiveness of Village Fund Financial Management with Village Device Competence as a Moderating Variable (Study in Marbau District – Aek Kuo, North Labuhanbatu)
Monica Dwi Sani1, Idhar Yahya2, Keulana Erwin3
1,2,3Department of Accounting, Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia
Corresponding Author: Monica Dwi Sani
ABSTRACT
This study aims to determine and analyze the influence of village policies, village financial accountability, the use of information technology, and community participation on the effectiveness of village fund management with the competence of village officials as a moderating variable in Marbau and Aek Kuo sub-district in North Labuhanbatu. This method uses a quantitative survey by distributing questionnaires to the community in 25 Marbau and Aek Kuo sub-district villages. Determination of this sample using a non-probability sampling method with a purposive sampling technique by determining the sample criteria and obtaining a sample of 197 respondents. Data were analyzed using descriptive statistical analysis and Partial Least square structural equation modeling (PLS-SEM) analysis with the SmartPLS software program.
The results of this study indicate that village policies, village financial accountability, and community participation have a positive and significant effect on the effectiveness of village fund financial management. In contrast, information technology has no positive or significant effect on the effectiveness of village fund financial management. The competence of village officials also strengthens or moderate village policies, village financial accountability, village financial accountability, and community participation in the effectiveness of village fund financial management in the Marbau sub-district and Aek Kuo sub-district.
Keywords: effectiveness of village fund financial management, competency of village apparatus, village policy, village financial accountability, utilization of information technology, and community participation
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