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Internal Control System, Utilization Of Accounting Information Technology, On Village Fund Management Accountability

YENTY ASTARIE DEWI .SE,Akt,.MM

2026•Hasil Penelitian dan Pengabdian

The government prioritizes Villages in development, providing funds for Villages which are taken directly from the State Revenue and Expenditure Budget to be managed by the Village independently. The research objective was to determine the effect of the influence of the internal control system, the use of accounting information technology, and the competence of the Nagari apparatus on the accountability of village fund management. This type of quantitative research, a sample of 20 Nagari in Agam District, as many as 80 respondents, using convenience sampling techniques, the data in this study were collected using a questionnaire and analyzed using multiple regression analysis. The results of the research F test results F value 31.750> F table 2.74, 95% confidence level and significant 0.05, Fcount > F table conclusion that there is an effect of independent variables (X1, X2 and X3) on the dependent variable (Y) simultaneously. A separate t-test test found that the internal control system variable (X1) did not have a significant effect on the accountability of Village Fund management, the variable use of accounting information technology and the competence of Nagari officials (X2 and X3) had a significant effect on the accountability of Village Fund management.

Internal Control SystemUtilization of Accounting Information TechnologyNagari Apparatus CompetenceAccountabilityVillage Fund.

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Elephant Utilization and Hunting in East Sumatra Plantations in the Early XX Century

2023•Artikel Penelitian dan Pengabdian

This paper aims to narrate the presence of elephants in the history of plantations in East Sumatra in the process of opening and building infrastructure. It used historical method with primary sources the photographs of the use and hunting of elephants in East Sumatra in the early 20th century, East Sumatra plantation archives from their opening until their development in the early 20th century, newspapers and the Staatsblad of 1924 and 1931. Elephants played an important role in the the process of land clearingand infrastructure development in plantations in East Sumatra, but in the second decade of the XX century, hunting of elephants was still carried out. At that time elephants were needed for development as well as for fun in the form of hunting. The Colonial Government passed laws on hunting and protecting wild animals to minimize them. Based on these facts, in the history of plantations in East Sumatra there are not only narratives of capitalism, coolies or social history that discuss social segregation, but there are also narratives about environmental history that expose changes in the landscape of East Sumatra and the exploitation of elephants

elephantEast Sumatra plantationhuntingutilization

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