THE QUALITY OF HUMAN RESOURCES AND TRANSPARENCY OF VILLAGE FUNDS ON THE UTILIZATION OF INFORMATION TECHNOLOGY

Organizations, including the village government sector, have faced ethical issues and transparancy issues, and the challenge of providing the best service to society. Village government stakeholders need to be concerned about performance and ensure that excellent corporate governance (GCG) aligns with the central and village government vision. The objective ot this study is examine the role of human resources and transparency of village funds on information technology, then what is the role of information technology as a mediator on the performance of village officials. The population in this study was all village government officials in north luwu regency with a total of 90 villages participating online (Google Form). Structural equation modeling (SEM) is used to test the relationship between variables. The research results show that human resources and transparency of village funds have no effect on information technology. In contrast, information technology has a positive and significant effect on the performance of village officials.