Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa dengan Kecerdasan Spiritual Sebagai Variabel Moderasi pada Desa di Kecamatan Tigabinanga Kabupaten Karo

Abstract

This research aims to identify and analyze the quality of human resources, the use of information technology, and internal control systems in relation to the accountability of village fund financial management, with spiritual intelligence as a moderating variable in villages located in Tigabinanga District, Karo Regency. This is a quantitative study using primary data. The population of this research consists of village officials in Tigabinanga District, with a sample determined using the saturated sampling method, totaling 133 respondents. The data analysis technique applied is descriptive statistics. The quality of the primary data was tested by conducting validity and reliability tests, multiple linear regression, classical assumption tests, and hypothesis testing using SPSS 25. The findings of this study indicate that, individually, the use of information technology, the quality of human resources, and internal control systems have a positive and significant effect. The moderation test results show that spiritual intelligence can moderate the effect of human resource quality on the accountability of village fund financial management, but it does not moderate the effects of information technology utilization and internal control systems on the accountability of village fund financial management.