PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN TEKNOLOGI INFORMASI TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DESA

Abstract

This research examines the effect of the government's internal control system and information technology on the effectiveness of local fund financial management at Kecamatan Taman Kabupaten Sidoarjo. The research applies quantitatively. Furthermore, the data were primary. The data collection technique used was purposive sampling. In line with that, there were 7 villages from 72 total population of villages apparatus in Taman District, Sidoarjo Regency. Moreover, the data analysis technique used was multiple linear regression with SPSS application (Statistical Package for Social Sciences) to test the correlation between the independent and dependent variables. The result indicates that: (1) the government’s internal control system has a positive effect on the effectiveness of village’s financial management (2) information technology has a positive effect on the effectiveness of village’s financial management. It means that the better the level of the government’s internal control is, the more effective and accountable the village’s financial management will be. In addition, this study has a contribution in strengthening the literature on the village’s financial manage, and providing input for village governments in efforts to improve the quality of village fund management in a sustainable manner.