Umar Muhasim, 7101417088 (2022) PENGARUH KOMPETENSI APARATUR, SISTEM PENGENDALIAN INTERNAL, DAN KOMITMEN ORGANISASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL MODERASI. Under Graduates thesis, UNIVERSITAS NEGERI SEMARANG.

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Abstract

The accountability for village fund management provided by the village government in Purbalingga Regency has not been maximized. Accountability of village fund management there are still problems in the distribution and corruption carried out by village apparatus. This study aims to analyze the accountability of village fund management carried out by village officials in Kalimanah and Padamara districts relation to the management style of leadership in moderating the competence of the apparatus, internal control system, and organizational commitment. This type of research is quantitative research with a population of village fund management apparatus consisting of village heads, village secretaries, treasurers and section heads in Kalimanah and Padamara districts as many as 108 apparatuses and sampled as many as 85 apparatus as respondents using the slovin formula. Data collection methods use questionnaires. Technical data analysis uses descriptive analysis and regression moderation with absolute difference value tests. The results showed that there was a positive influence between the competence of the apparatus and the internal control system on accountability of village fund management. The commitment of the organization negatively affects the accountability of village fund management. Leadership style does not succeed in moderating the influence of the competence of the apparatus, internal control system, and organizational commitment to accountability of village fund management. Based on the analysis, the conclusion of this study is that the competence of the apparatus and internal control system positively affect the accountability of village fund management. Leadership style did not manage to be a moderating variable in the study. Suggestions in improving accountability for village fund management can be done by improving the competence of the apparatus through training and increasing literacy, creating a schedule for activities that can increase the commitment of the apparatus to village organizations.

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