Influence Of Information Technology Progress (Siskeudes) On Management Of Village Funds With The System Internal Control as a Moderation Variable in Buduran District, Sidoarjo District: Pengaruh Kemajuan Teknologi Informasi (Siskeudes) Terhadap Pengelolaan Dana Desa Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi di Kecamatan Buduran Kabupaten Sidoarjo
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The village is the most important part of the Indonesian government. This research aims to analyze the influence of advances in information technology (siskeudes) on village financial management with an internal control system as a moderating variable. the object used is the village government which is obliged to manage village funds as many as 30 respondents with the positions of village secretary and treasurer. Collecting data through questionnaires and direct surveys. Research data processing using the IBM SPSS Statistics 25 application. The results obtained in the regression analysis are the positive significant positive information technology progress variable for village financial management. The internal control system variable is only able to be a predictor variable moderating the relationship between advances in information technology on the administration of village finances. Keywords: Advances in Information Technology, Village Fund Management, and Systems Internal control
Keywords
Advances in Information Technology, Village Fund Management, System Internal Control