Suchergebnisse

This study examines the influence of leadership, competence and information technology on the accountability of village fund management in Rakit Kulim sub-district, Indragiri Hulu, Riau. Regarding the objectives of this study, three hypotheses were formulated, namely leadership, competence and information technology on the accountability of village fund management. This study uses a quantitative approach. Data collection was carried out using a questionnaire, from 76 questionnaires distributed to the village government apparatus of the Rakit Kulim sub-district and all of them returned. To test the hypothesis, regression analysis was carried out using SPSS version 17.00. Before testing the hypothesis, testing the validity, reliability and classic regression assumptions is carried out. This study shows that leadership, competence and information technology have a significant effect on the accountability of village fund management.

The business run by the Citra Permai Village-Owned Enterprise (BUMDes) is the sale of fertilizers for the village community, where this business is quite smooth and makes it very easy for the local community. BUMDes Citra Permai is still doing manual bookkeeping. Bookkeeping which is carried out for each transaction only uses cash in and cash out and also calculates the remaining inventory of goods also manually. From the results of these service activities there are limitations in the capacity of human resources, namely the understanding of making financial reports and inadequate support for computerized technology. With the problems found, the method used is training and mentoring using EFA-based Excel to motivate and inspire to operationalize EFA-based bookkeeping. This service is important in the hope that there will be an increase in knowledge about BUMDes management to the Village Government and BUMDes managers, increase the competence and understanding of BUMDes managers in regulating the purchase of goods and sales, calculating physical inventory, compiling BUMDes financial reports independently, and implementing financial administration

Accountability is very important in managing village funds. The Village Consultative Body is a village institution that has an important role as a partner of the village government in realizing and increasing the accountability of village fund management. This role starts from planning the allocation of village funds, implementing the program, to reporting as a form of accountability carried out by the village government. The problem that has occurred so far is the low mastery/understanding of BPD members on the importance of the BPD's role in realizing and increasing village fund management accountability. This service is carried out to improve the human resources of the BPD in Pulau Permai Village in understanding and applying the role of the BPD in creating accountability in the village. This activity was carried out at the Pulau Permai Village Meeting Building, Kec. Tambang District. Kampar. The approach taken is training and technical guidance, namely by providing an explanation of the material in tutorials and discussions.