Pengaruh Kejelasan Sasaran Anggaran, Pengawasan Keuangan, Kompetensi Aparatur Desa, Sistem Pengendalian Internal Terhadap Pengelolaan Dana Desa di Kab. Tapanuli Tengah

Abstract

This study aims to analyze the Influence of Budget Target Clarity, Financial Supervision, Village Apparatus Competence, Internal Control System on Village Fund Management. The population is villages in Central Tapanuli Regency. The sample of this study amounted to 136 respondents with a purposive sampling method. Data collection using a questionnaire. Hypothesis testing using multiple linear regression analysis with the SPSS application. The results of the study indicate that budget clarity partially does not have a significant effect on village fund management, while Financial Supervision, Village Apparatus Competence, Internal Control System partially affect village fund management.