DETERMINAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DENGAN PENGGUNAAN APLIKASI 24 SISKEUDES SEBAGAI VARIABEL MODERASI

Abstract

This study aims to determine the Accountability Determinants of Village Fund Allocation Management by using the siskeudes application as a moderating variable. This research was conducted in Binjai District, Langkat Regency. This type of research is quantitative research. The sampling technique used was the saturated sample, with a total sample of 54 respondents. The data collection method used a questionnaire with a Likert scale. The data analysis method used in this study is multiple linear regression and moderated regression analysis using a significant level of 0.05. The results showed that partially the leader's behavior and the use of the Siskeudes application had a significant positive effect on the accountability of village fund allocation management. The Village Apparatus Competence variable has no significant effect on the accountability of village fund allocation management. Moderation regression analysis showed that the variable using the Siskeudes application could not strengthen the relationship between the influence of leader behavior and Village Apparatus Competence on the accountability of village fund allocation management.   Keyword : accountability of village fund allocation management, Siskeudes application, leader's behavior, Village Apparatus Competence,  Village Apparatus Competence