Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal terhadap Efektivitas

Abstract

This study aims to analyze the effect of Human Resource Competence and the Internal Control System on the Effectiveness of Village Financial Management in Wonosari District, Boalemo Regency. This research employed a causal quantitative approach using a survey method. The sample consisted of 209 respondents drawn from village officials across 14 villages in Wonosari District. Data were collected through questionnaires and analyzed using Structural Equation Modelling (SEM) with IBM SPSS AMOS 24. The result indicate that Human Resource Competence does not have a significant effect on the Effectiviness of Village Financial Management. In contrast, the Internal Control System has a significant effect on the Effectiviness of Village Financial Management. Simultaneously, Human Resource Competence and the Internal Control System influence the Effectiviness of Village Financial Management. The substantial amount of funds managed by village governments requires effective financial management to ensure that every planned program and activity provides optimal benefits to the community. Based on these phenomena and the differences in previous research findings, this study aims to analyze the influence of Human Resource Competence and Internal Control Systems on the Effectiveness of Village Financial Management in the villages of Wonosari.