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

• DOI: 10.35409/ijbmer.2021.3334
• Publication Date: 2021-12-02T12:34:56Z
• Authors: Mohammad Natsir; Yossi Diantimala; Muslim A. Djalil
• Keywords: Financial Management; Internal control

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