Title:
THE INFLUENCE OF UNDERSTANDING OF FINANCIAL MANAGEMENT APPARATUS, THE UTILIZATION OF INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEM ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN ACEH SINGKIL DISTRICT, PROVINCE OF ACEH, INDONESIA

Authors:
Mohammad Natsir, Yossi Diantimala and Muslim A. Djalil*

Abstract:
This study aims to examine the effect of understanding financial management apparatus, the utilization of information technology and internal control systems on the accountability of village fund management both simultenously and partially in Aceh Singkil District. The population of this study are all villages in Aceh Singkil which consisted of 116 villages from 11 districts. The research sample was obtained as many as 52 villages using purposive sampling method. The sampling technique used stratified random sampling. Furthermore, those who will be used as research respondents are the Village Head and Village Financial Management Technical Implementers (PTPKD) consisting of the Village Secretary, Section Head and Village Treasurer with a total of 208 respondents. Sources of data in this study using primary source of which obtained throughthe acquisition of questionnaires from respondents. While the research data collection technique was carried out by using documentation techniques, thee analytical method used is Multiple Linear Regression Analysis. The results showed that the understanding of the financial management apparatus, the utilization of information technology and the internal control system have a significant effect either simultenously and partially on the accountability of village fund management in Aceh Singkil District.