Pengaruh Kompetensi Aparatur Desa dan Sistem Pengendalian Intern terhadap Pengelolaan Dana Desa pada Desa di Kecamatan Singingi Hilir Kabupaten Kuantan Singingi Provinsi Riau

Abstract

The goal of this study is to test and evaluate the impact of Village Apparatus Competency and Internal Control System on Village Fund Management. The sample size was 12 villages in Singingi Hilir sub-district, Kuantan Singingi Regency, Riau Province, and a total of 60 data points were collected. The sample method employs saturated sampling techniques. This study employs multiple linear regression analysis and is conducted using SPSS 20. The findings of this study show that while Village Apparatus Competence has no influence on Village Fund Management, the Internal Control System has a favourable and significant affect on Village Fund Management. Competence of Village Apparatus and Internal Control System both have a favourable and significant impact on Village Fund Management. All independent variables, specifically Village Fund Apparatus Competence.