The Role of Human Resource Quality, Information Technology, and Internal Control Systems on Village Fund Management Accountability

Abstract

This research investigates how human resource quality, information technology utilization, and internal control systems influence village fund management accountability, with spiritual intelligence as a moderating variable in Tigabinanga District, Karo Regency. Employing a quantitative methodology, primary data were collected from 133 village officials through saturated sampling. Analysis utilized descriptive statistics, validity-reliability testing, multiple linear regression, classical assumptions, and hypothesis testing via SPSS 25. Findings reveal that all three independent variables significantly enhance accountability. Spiritual intelligence strengthens the human resource quality-accountability relationship but weakens the effects of information technology and internal control systems, though insignificantly. Results provide practical implications for improving village financial governance through capacity building, technological optimization, and enhanced control mechanisms integrated with ethical values.