Antecedent factors affecting accountability village fund management

Abstract

Accountability of village funds is still an exciting study because, until now, there are still irregularities found. This research examines the effect of internal control systems, financial information systems, community participation & prosocial behavior on village fund management accountability. The research population is all village government officials in Kapanewon Tempel, Sleman Regency. The objects of this research are 8 Village Governments in Kapanewon Tempel. The sampling method is saturated sampling. Based on the results of the questionnaire distribution, 64 respondents were involved in managing village funds. Village apparatus used as respondents refers to PERMENDAGRI No. 20 of 2018. Data analysis methods are descriptive statistical tests, data quality tests, & hypothesis testing. The results showed that the internal control system, financial information system, and prosocial behavior affected the accountability of village fund management. Meanwhile, community participation does not affect the accountability of village fund management