DETERMINANTS OF ACCOUNTABILITY FOR VILLAGE FUND MANAGEMENT WITH LOCAL WISDOM VALUES OF THE SASAK TRIBE AS MODERATION

Abstract

This research aims to analyze the influence of human resource competence, the Internal Control system, the use of the Village Financial System on the accountability of Village Fund management, the values of local wisdom of the Sasak tribe in moderating the influence of the competence of village officials, the Internal Control System, the use of the Village Financial System on the accountability of Fund management. Village. This research is associative research with a quantitative approach. Associative research is research that aims to determine the relationship between two or more variables. The results of the research show that human resource competency has a significant and influential effect on the accountability of village financial management in East Lombok Regency. The internal control system has a significant and influential effect on the accountability of village financial management in East Lombok Regency. The use of SESKEUDES has a significant and influential effect on the accountability of village financial management in East Lombok Regency. The local wisdom values of the Sasak tribe are able to significantly moderate the influence of human resource competence on accountability in village financial management in East Lombok Regency. The local wisdom values of the Sasak tribe are able to significantly moderate the influence of the internal control system on accountability in village financial management in East Lombok Regency. The local wisdom values of the Sasak tribe are able to significantly moderate the influence of the use of SESKEUDES on accountability in village financial management in East Lombok Regency.

Keywords

• human resource competence
• internal control system
• financial systems
• local wisdom values
• sasak tribe
• accountability
• village funds
• management