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Peran Moderasi Partisipasi Masyarakat Pada Pengaruh Kompetensi Pengelola, Sistem Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Kampung

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 20 No. 2 (2025) · pp. 146–154

DOI
10.52062/jaked.v20i2.5612
ISSN
2621-6787, 1978-4848
Published
2025-12-15
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This study analyzes the influence of managerial competence, internal control systems, and the utilization of information technology on the accountability of village fund management, as well as the moderating role of community participation in Arso Barat District, Keerom Regency. The research used a quantitative approach with a survey method, distributing questionnaires to 36 respondents, and data were analyzed using SmartPLS 4. The results show that managerial competence and information technology utilization do not have a significant effect on accountability, while internal control systems have a positive and significant effect. Community participation does not moderate the relationships among these variables. This study recommends strengthening internal control systems, enhancing the technical competence of village officials, and empowering communities to encourage greater participation in supervising village fund management.

Collaboration network of the authors

38 authors · 96 co-authorship links

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Co-authorOrganisationJoint articles
Bill PangayowAffiliation unknown4
Syaikhul FalahAffiliation unknown2
Juliana WaromiAffiliation unknown2
Rodika WakerkwaAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Angeliano Patrio PatabangAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Deson WanimboAffiliation unknown1
Jhon BlesiaAffiliation unknown1
Aaron SimanjuntakAffiliation unknown1
Sunarto SimaremareAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
ArruAffiliation unknown1
John U BlesiaAffiliation unknown1
Rahmawira Yanti ErwinAffiliation unknown1
Meylan Kathrin Petra KambuayaAffiliation unknown1
Bill J.C PangayouAffiliation unknown1
Iis RahayuAffiliation unknown1
Siti RofingatunAffiliation unknown1
Ardianto SamudroAffiliation unknown1
Ali Taufan ArifinAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Andi Mansur YaasAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Agustinus SalleAffiliation unknown1
Mochamad Riko YurisdiartoAffiliation unknown1
Emi NurmiatyAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Wilberth AiwoyAffiliation unknown1
Sara ParuAffiliation unknown1
Jasrinaldo LampungAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Risky Novan NgutraAffiliation unknown1
Klemens KodonAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Peran Moderasi Partisipasi Masyarakat Pada Pengaruh Kompetensi Pengelola, Sistem Pengendalian Internal Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Kampung </dc:title>
	<dc:creator>Warninda, Eva</dc:creator>
	<dc:creator>Safkaur, Otniel</dc:creator>
	<dc:creator>Nababan, Dhyta M</dc:creator>
	<dc:description xml:lang="en-US">This study analyzes the influence of managerial competence, internal control systems, and the utilization of information technology on the accountability of village fund management, as well as the moderating role of community participation in Arso Barat District, Keerom Regency. The research used a quantitative approach with a survey method, distributing questionnaires to 36 respondents, and data were analyzed using SmartPLS 4. The results show that managerial competence and information technology utilization do not have a significant effect on accountability, while internal control systems have a positive and significant effect. Community participation does not moderate the relationships among these variables. This study recommends strengthening internal control systems, enhancing the technical competence of village officials, and empowering communities to encourage greater participation in supervising village fund management.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2025-12-15</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/5612</dc:identifier>
	<dc:identifier>10.52062/jaked.v20i2.5612</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 20 No. 2 (2025): November; 146-154</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 20 No 2 (2025): November; 146-154</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/5612/3697</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>