PENGARUH KUALITAS SUMBER DAYA MANUSIA, STRUKTUR BIROKRASI, DAN PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP EFEKTIVITAS PENYALURAN ALOKASI DANA DESA

Abstract

RAHMA YUNIS. The Influence of Human Resources Quality, Bureaucratic Structure, and Understanding of Regional Financial Accounting System on Effectiveness of Village Fund Allocation Distribution. Faculty of Economics, Study Program of S1 Akuntansi, Universitas Negeri Jakarta. 2017. This research aims to analyze the influence between human resources quality, bureaucratic structure, and understanding of regional financial accounting system on effectiveness of Village Fund Allocation distribution. This research uses primary data with Chief Financial Officer whom work in village office in Sumedang District as a respondent. Population of this research is all villages in Sumedang District with 270 villages. While sampling method use random sampling method and obtained 113 respondent as a sample. Data analysis was done by using multiple linear regression method, using IBM SPSS version 22 application. Dependent variable of this research is effectiveness of Village Fund Allocation distribution and the influence of human resources quality, bureaucratic structure, and understanding of regional financial accounting system as an independent variable. The result shows that Human resources quality variable have no effect to effectiveness of Village Fund Allocation distribution. Bureaucratic structure variable have significant positive effect to effectiveness of Village Fund Allocation distribution. And understanding of regional financial accounting system variable have significant positive effect to effectiveness of Village Fund Allocation distribution. Keywords: Effectiveness of Village Fund Allocation Distribution, Human Resources Quality, Bureaucratic Structure, Understanding of Regional Financial Accounting System