The Effect of Financial Report Accessibility, Internal Control System, And Apparatus Competence on Village Fund Management Accountability in Jembrana District

This study aims to examine the effect of accessibility of financial reports, internal control systems, and village apparatus competence on the accountability of village fund management. The population used in this study were the administrators of Village Government Institutions in Jembrana District, Jembrana Regency, totaling 115 people. The sampling procedure in this study was the nonprobability sampling technique with the purposive sampling method, which is a sampling technique with certain considerations or criteria. The respondents selected were the administrators of the Village Government Institution/Village Office of Jembrana District who carried out their operational activities regarding fund management. The sample used from the Village Government Institution in this study was 7 respondents, namely the Village Head, Village Secretary, Finance Head, BPD (Village Consultative Body), Planning Head, Government Head, and General Head. Therefore, a sample that met the criteria was obtained totaling 42 respondents. Data were collected using the questionnaire method. The analysis technique used to test the hypothesis was the multiple linear regression analysis technique. The results of the study indicate that the accessibility of financial reports has a positive and significant effect on the accountability of village fund management, the internal control system has a positive and significant effect on the accountability of village fund management and the competence of the apparatus has a significant positive effect on the accountability of village fund management.