Pengaruh Kompetensi Sumber Daya Manusia, Partisipasi Penganggaran dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Kepulauan Meranti

This research was conducted in Meranti Islands Regency with the object of its research, namely the Village located in Meranti Islands Regency. This research aims to determine the influence of Human Resource Competencies, Budgeting Participation and Utilization of Information Technology on Village Fund Management Accountability in Meranti Islands Regency. This research is a type of quantitative research. The population in this study was 96 villages and the total sample was 32 villages with 128 respondents. Respondents consisted of the Village Head, Village Secretary, Village Treasurer and Government Kasi. The research data was collected through questionnaires and the sampling technique used was a purposive sampling technique. The data analysis used is Multiple Linear Regression Analysis using the help of the SPSS 25 program. The results of the study data concluded that Human Resource Competence has a positive and significant effect on Village Fund Management Accountability, Budgeting Participation has a positive and significant effect on Village Fund Management Accountability and Information Technology Utilization has a positive and significant effect on Village Fund Management Accountability. It is known that the adjusted R Square value is 0.556. This value is interpreted to mean that the magnitude of the influence of Human Resource Competence, Budgeting Participation and Utilization of Information Technology on the Accountability of Village Fund Management in the Meranti Islands Regency is 55.6% while the remaining 44.4% is influenced by other variables that were not studied in this study