Pengaruh Kompetensi Sumber Daya Manusia, Pendampingan Kampung dan Pemantauan terhadap Akuntabilitas Pengelolaan Keuangan Kampung di Kabupaten Siak Provinsi Riau

Abstract

Law Number 6 of 2014 and its implementing regulations have mandated the village government to be more independent in managing the government and various natural resources owned, including the management of village finances and assets. In terms of village finances, the village government is required to compile a Village APB Implementation Realization Report and an Accountability Report for the Village APB Implementation Realization. This report is produced from a cycle of village financial management, starting from the planning and budgeting stages; implementation of administration; to reporting and accountability for village financial management. In the planning and budgeting stages, the village government must involve the village community represented by the Village Consultative Body (BPD), so that the work programs and activities that are prepared can accommodate the interests and needs of the village community and are in accordance with the capabilities of the village. The purpose of this study was to analyze the effect of human resource competence, village assistance and monitoring on village financial management accountability in Siak Regency, Riau Province. This research was conducted in Siak Regency, Riau Province. Siak Regency has 14 sub-districts, 9 sub-districts and 122 villages.