ANALYSIS OF THE EFFECT OF VILLAGE GOVERNMENT APPARATUS COMPETENCE ON THE USE OF ACCOUNTING INFORMATION SYSTEM TECHNOLOGY: A STUDY OF VILLAGES IN DENPASAR SELATAN DISTRICT

Abstract

The aim of this study is to provide empirical evidence that demonstrates the influence of the competency level of the village government apparatus on the utilization of Accounting Information System (AIS) technology in the villages located within South Denpasar District. The implementation of AIS technology can enhance the management, administration, and financial accountability of the Village Revenue and Expenditure Budget by offering computer-based accounting information technology to village officials. This technology is expected to assist the accounting department in fulfilling their duties and functions effectively, ultimately resulting in the production of high-quality, dependable, timely, transparent and accountable village government financial reports for the community. The research population and sample consisted of all village apparatuses in South Denpasar District. The collection of data was done by means of a questionnaire distributed to the village officials, and their responses were measured using a Likert scale. The analytical approach utilized in this study includes descriptive analysis, a data quality test of the research instruments, and a classical assumption test, while hypothesis testing was performed using t-tests with linear regression statistical calculations. The test findings show that the competency of the Village Government Apparatus has a significant and positive impact on the utilization of Accounting Information System (AIS) Technology in the Villages located within South Denpasar District.

Keywords

• competence
• village
• government apparatus
• ais technology