Pengaruh Sistem Pengendalian Internal (SPI) dan Sistem Keuangan Desa (SISKEUDES) terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Madiun

This study aims to examine the effect of the Internal Control System (SPI) and the Village Financial System (SISKEUDES) on the accountability of village fund management among village officials in Madiun Regency. This study employed a quantitative approach using a survey method and multiple linear regression analysis to analyze the collected data. The sample consisted of 80 village officials involved in village financial management. The results of the t-test indicated that the Internal Control System (SPI) variable did not have a significant effect on accountability in village fund management, as shown by the significance value of 0.550, which is greater than 0.05. Meanwhile, the Village Financial System (SISKEUDES) variable had a positive and significant effect on accountability, with a significance value of 0.045, which is lower than 0.05. Furthermore, the coefficient of determination (R²) of 69.9% indicates that both variables simultaneously explain the variation in accountability in village fund management. This study provides important implications for village governments to optimize the implementation and use of SISKEUDES in improving village financial accountability and transparency.