DRIVERS OF ACCOUNTABILITY IN URBAN VILLAGE FUND MANAGEMENT: EMPIRICAL EVIDENCE FROM INDONESIA
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Abstract
This study examines the influence of internal control systems, utilization of information technology, competency, and leadership on the accountability of urban village fund management. Urban village funds play an important role in supporting regional development, improving the quality of public services, and fostering the potential of local communities. Therefore, the management of these funds must be carried out accountably to ensure that budget utilization remains in accordance with applicable regulations. This research was conducted in all urban villages within Tambaksari District, Surabaya City. The study employed a quantitative research approach. The use of a quantitative approach was supported by data collected directly from research participants through questionnaires. The questionnaire served as the primary instrument for data collection and was distributed to respondents. A total of 56 respondents, consisting of urban village officials from eight urban villages in Tambaksari District, participated in this study. Purposive sampling was applied as the sampling technique. Data analysis was conducted using the Partial Least Squares (PLS) method with the assistance of SmartPLS 4 software. The empirical findings indicate that internal control systems, utilization of information technology, competency, and leadership have a significant effect on improving the accountability of urban village fund management. Therefore, these findings can serve as a strategic reference for urban village administrations in optimizing fund management and enhancing transparency in financial reporting.
Keywords:
Internal Control System Utilization of Information Technology Competency Leadership Accountability of Urban Village Fund ManagementReferences
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