DETERMINASI AKUNTABILITAS PENGELOLAAN DANA DESA: PERAN SISTEM PENGENDALIAN INTERNAL, TRANSPARANSI, DAN KOMPETENSI APARATUR

Irna Triannur Lubis

doi:10.31539/xr93pd17

Authors

Irna Triannur Lubis Universitas Battuta, Medan

DOI:

https://doi.org/10.31539/xr93pd17

Keywords:

Akuntabilitas Dana Desa, Sistem Pengendalian Internal, Transparansi, Kompetensi Aparatur

Abstract

Penelitian ini bertujuan untuk menganalisis determinan Akuntabilitas Pengelolaan Dana Desa melalui pengujian peran Sistem Pengendalian Internal, Transparansi, dan Kompetensi Aparatur pada pemerintah desa di Kabupaten Tapanuli Selatan. Penelitian menggunakan pendekatan kuantitatif dengan desain eksplanatori. Data dikumpulkan melalui kuesioner terhadap aparatur desa yang terlibat langsung dalam pengelolaan keuangan desa dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa Kompetensi Aparatur (β = 0,676) dan Sistem Pengendalian Internal (β = 0,615) berpengaruh positif dan signifikan terhadap Akuntabilitas Pengelolaan Dana Desa. Sebaliknya, Transparansi menunjukkan pengaruh negatif (β = -0,314), yang mengindikasikan bahwa transparansi formal tanpa dukungan sistem pengendalian dan kapasitas aparatur yang memadai tidak secara otomatis meningkatkan akuntabilitas. Model penelitian mampu menjelaskan 88,5% variasi akuntabilitas. Temuan ini menegaskan bahwa penguatan kapasitas aparatur dan efektivitas pengendalian internal merupakan strategi utama dalam meningkatkan kualitas pertanggungjawaban Dana Desa. Secara teoretis, penelitian ini mengintegrasikan perspektif agency theory, legitimacy theory, dan human capital theory dalam menjelaskan determinasi akuntabilitas publik di tingkat desa.

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