THE OF THE ROLE OF VILLAGE APPARATUS, OF VILLAGE FUND MANAGEMENT APPARATUS AND GOVERNMENT INTERNAL CONTROL SYSTEM ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY (STUDY ON VILLAGES IN KUMELEMBUAI DISTRICT) THE INFLUENCE OF THE ROLE OF VILLAGE APPARATUS, COMPETENCE OF VILLAGE FUND MANAGEMENT APPARATUS AND GOVERNMENT INTERNAL CONTROL SYSTEM ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY (STUDY ON VILLAGES IN KUMELEMBUAI DISTRICT)

This study aims to determine the effect of the role of the village apparatus, the competence of the village fund management apparatus, and the government's internal control system either partially or simultaneously on the accountability of village fund management in Kumelembuai District. This type of research is quantitative research with data collection methods, namely questionnaires filled out by respondents with a population of 101 and all of them are used as research samples. The data analysis method used was multiple linear regression using IBM SPSS 26. The results of this study show that the government's internal control system has a positive and significant effect on the accountability of village fund management, while the role of village officials and the competence of the village fund management apparatus partially does not affect the accountability of village fund management.


INTRODUCTION
With the implementation of the government's program regarding the distribution of Village Funds in accordance with the mandate of Law Number 6 of 2014, it is very necessary to have good Village Fund Management, so that the Village Funds that have been distributed can be used as they should in accordance with the mandate of the law and there is no deviation or misuse. With the distribution of Village Funds in such a large amount, people question the existence of these funds in terms of their use and utilization as well as physical evidence of the results of using the Village Funds. For this reason, the Village Fund Management requires the fulfillment of the principles of the Village Fund Management in this case the accountable Management of Village Funds. The allocation of Village Funds in 2020 is an average of IDR 950 million and in 2021 an average of 961 million (Kemenkeu RI). The distribution of Village Funds in large amounts gives a great responsibility to the Village Government, including the Village Coressponding author.
Kumelembuai District, South Minahasa Regency is the focus of this research. Researchers are interested in conducting research in Kumelembuai District because of phenomena that occur in several villages in Kumelembuai District. In one village in Kumelembuai Subdistrict, it was suspected that there was a misappropriation of the Village Fund as quoted *Corresponding author. Email address: cpingkan.pongantung@gmail.com to parties who need them. Accounting is stated as the company language used to provide information in the form of financial data that is used as a basis for decision making (Kartomo and Sudarman, 2019: 4). So, accounting is a series of activities in the process of financial management in an organization or company and can be used for decision making of the organization or company.

Public Sector Accounting
Public sector accounting is a process performed in connection with the identification, measurement, recording, and reporting of economic transactions, as information related to the creation of governments, non-governmental organizations, and the economic decision-makers who need them (Majid, 2019: 6). Public sector accounting has a goal, namely accountability and management control (American Accounting Association in Majid, 2019: 10-11). Thus, it can be said that public sector accounting is a series of accounting processes carried out to create an accountability for management control funds in public sector organizations. Public sector accounting is used for the purpose of transparency to the public so that it can fulfill public rights (Hartono et al, 2021: 2).

Government Accounting
Government Accounting is part of the public sector accounting. According to Hasanah and Fauzi (2017: 1) Government Accounting is an activity that provides services that provide government financial information by recording, classifying, and summarizing government financial information and interpreting government financial information. The purpose of government accounting is to prosper the people (Wardani, 2020: 5).

Accountability
Accountability is the ability of an individual or group of people to provide answers or evidence to superior authorities about what they do for the larger community within the organization (Syahrudin, in Rusdiana and Nasihudin, 2018: 20). Furthermore, according to Arifiyadi in Harahap (2013: 18), accountability is closely tied to the means for control activities, especially with respect to improving the quality of public services and transparency to the public. Accountability in village fund management means the existence of an achievement that must be accounted for for activities and performance in the village fund management process to the authorized parties.

Village Fund Management
Village funds are funds originating from the State Revenue and Expenditure Budget (ABPN) with the purpose of financing the implementation of government, development implementation, community development, and community empowerment (Permenkeu No.222 of 2020). In managing this Village Fund, there are principles that must be achieved, namely being transparent, accountable, participatory, as well as orderly and budgetary discipline (Permendagri No. 20 of 2018). Village fund management accountability, namely the ability to account for all matters relating to the entire village fund management process that has been carried out, both accountability to the government and to the community.

Role of Village Apparatus
Village apparatus is an element that assists the Headman in the implementation and administration of village governance. Village officials are those who are members of the Village Secretariat, Regional Implementers, and Technical Implementers. Government affairs

Government Internal Control System (SPIP)
Internal control systems (SPIP) are part of organizational structures, methods, and measures that are regulated to maintain organizational assets, monitor the accuracy and reliability of accounting data, promote efficiency, and promote policy compliance. (Mulyadi, 2017: 129). This opinion is consistent with the description in PP No. 60 of 2008, and the ongoing measures and activities of management and all employees to provide sufficient security to achieve the company's goals. Describes the process, which is an integral part of effective operation, reliable financial reporting, protection of public assets, and compliance with laws and regulations.

The Influence of the Role of Village Apparatus on Village Fund Management Accountability
Based on the grand theory and supporting theory, the village apparatus has a position to assist the task of the Headman in implementing government in the village. With the role of village officials, village fund management accountability can be achieved because of the resources that assist the government in managing village funds. With the participation of village officials in planning, compiling, reporting, using, and administering village funds, the management of village funds can run well and create accountability. This is based on the Stewardship theory where this theory suggests that the government as a steward carries out its duties for common goals and not individual goals.
According to research from Anggreni et al (2021), Elliyana et al (2021), and Purba (2020) declare that the role of village apparatus has a positive and significant impact.

H1
: The Role of the Village Apparatus affects the Accountability of Village Fund Management

The Influence of Competence of Village Fund Management Apparatus on Village Fund Management Accountability
Based on the grand theory and supporting theory, the competence of the village fund management apparatus means an ability or skill possessed by the village fund management apparatus to carry out the duties and obligations according to its role. In terms of managing village funds, the existing management apparatus need good skills to manage village funds properly for the creation of accountability. Knowledge, skills, and attitudes are competencies that must be possessed by village fund management apparatus. With these competencies based on motivation for the common interest, the management of village funds can realize an achievement of accountability when the existing competencies are carried out according to their functions.
According to research from Atiningsih and Ningtyas (2019), Dewi et al (2021), Pahlawan et al (2020), Puspa and Prasetyo (2020), and Zulkifli et al (2021) declare that the competence of the village fund management apparatus has a positive and significant impact.

H2
: The Competence of the Village Fund Management Apparatus affects the Accountability of Village Fund Management.

The Influence of the Government's Internal Control System (SPIP) on Village Fund Management Accountability
The Government Internal Control System (SPIP) is an activity carried out by the Government Internal Supervisory Apparatus (APIP) in the entire government process to ensure the achievement of organizational goals. The existence of control activities carried out such as audits, reviews, evaluations, and monitoring can encourage village fund managers to be able to carry out their functions properly and minimize the occurrence of fraud. The existence of a control environment, risk assessment, control activities, information and communication, and monitoring can affect the accountability of village fund management, based on the Stewardship theory which states that a management or stewardship is motivated to act in the common interest or the interests of the principal. Then the creation of accountability in the management of village funds can be realized if the government as a steward carries out its duties for the common interest.
According to research from Umar et al (2018), Atiningsih and Ningtyas (2019), Puspa and Prasetyo (2020), and Zulkifli et al (2021) declare that the internal control system has a positive and significant impact.

H3 : The Government's Internal Control System affects Village Fund Management Accountability The Influence of the Role of Village Apparatus, Competence of Village Fund Management Apparatus, and Government Internal Control System (SPIP) on Village Fund Management Accountability
Based on the grand theory and supporting theory, with additional resources that assist in the implementation of government, including the management of village funds, accountability for the management of village funds can be achieved. Competence is an important thing for village fund management apparatus to realize village fund management accountability. With the Government Internal Control System (SPIP), the running of a government can be well directed, including the management of village funds.

H4
: The role of the Village Apparatus, the Competence of the Village Fund Management Apparatus, and the Government's Internal Control System have a simultaneous effect on the Accountability of Village Fund Management.

RESEARCH METHODOLOGY
In this research, the researcher uses quantitative research with survey method. The survey method is a method with a questionnaire as the main instrument in data collection. Quantitative research is research that aims to measure and analyze causal relationships between different variables (Hardani et al, 2020: 254). A survey method is a study in which information is gathered from a sample through a survey through a survey or interview to later describe various aspects of a population (Fraenkel and Wallen in Hardani et al, 2020: 54). The data source used in this survey is primary data obtained directly from the survey subject through the distribution of questionnaires to pre-determined samples.
The populations in this study were village officials in the village in Kumelembuai District, amounting to 101 people. In this study, all populations were used as research samples. Multiple regression analysis is used as analysis method in this study. For the data analysis process in this study, used IBM SPSS 26.
The method of data collection in this study was carried out by distributing a list of written statements with the answer column provided in the form of a questionnaire that would be filled out by predetermined respondents. The distribution of the questionnaire was carried out through the distribution of questionnaire paper and a questionnaire link in the form of a google form through the Whatsapp group of village officials.
Indicators used to measure variable Y refers to the indicators used by Mada et al (2017), namely: (1) Honesty, transparency and disclosure of information; (2) Compliance in reporting; (3) Procedural conformity; (4) Adequacy and clarity of information; (5) Report submission accuracy. The indicator used to measure the variable X1 referring to the research of Indrianasari (2017) The number of questionnaires distributed amounted to 101 and all of the questionnaires were filled out by respondents, there were no damaged questionnaires so that all questionnaires could be processed.

Result
This research or data collection will begin on April 05, 2022 until May 04, 2022. The number of questionnaires distributed was 101 questionnaires, and the number of questionnaires received was also 101 questionnaires. All questionnaires received are valid and can be processed.
Respondents to this survey are characterized by age, gender, education level, and years of service. The following will describe the characteristics of the respondents.

Source: Primary Data Processed, 2022
The respondents in this study were mostly aged between 36-45 years, namely as many as 45 respondents with a percentage of 45%, then the second largest number of respondents were respondents aged between 46-55 years, totaling 36 respondents with a percentage of 36%, then for the age of 25-35 years as many as 13 respondents with a percentage of 13%, and ages over 55 years as many as 7 respondents with a percentage of 7%. Most of the respondents in this study were male, amounting to 66 respondents with a percentage of 65%, while the female was 35 respondents with a percentage of 35%. The education of the respondents in this study is mostly SMA/SMK, amounting to 81 respondents with a percentage of 80%. Furthermore, for Diploma education level as many as 3 respondents (3%), S1 education level as many as 16 respondents (16%), and S2 education Published by AFEBI Accounting Review This is an open access article under the CC BY license (https://creativecommons.org/licenses/by/4.0/) level as many as 1 respondent (1%). SD/SMP education level was not found in the respondents in this study.  The tenure of the respondents in this study, namely those who worked less than 5 years (<5 years) as many as 32 respondents (32%), while those who worked more than 5 years (>5 years) were 69 respondents (69%).

Source: SPSS Output Processed Data Version 26, 2022
All variables have a standard deviation value < mean value which means that the deviation is low. Low data deviation means that the data values have been distributed evenly.  In accordance with the results of the reliability test, stating that each variable has a Cronbach Alpha value > 0.7. Thus, it can be concluded that each research variable is declared reliable and will be obtained can be trusted.

Source: SPSS Output Processed Data Version 26, 2022
Based on table 14, the coefficient of determination is 0,535 or 53,5%. This means that the independent variables in this study contributed or influenced the dependent variable by 53,5%.

The Influence of the Role of Village Apparatus on Village Fund Management Accountability
The first hypothesis in this study is rejected. Research from Wulandari (2018), Astuty (2019) and Lubis (2020) supports the result in this study. This is because many village officials in the Kumelembuai district have not been involved in the village fund management process. At the time of filling out the questionnaire, the lowest number of points was found in the statement "there is involvement in compiling reports and accountability for the implementation of APBDesa". In addition, in the statement items "village apparatus take part in the preparation of the Village Expenditure Draft, in the process of procuring goods and services, and managing work related to APBDesa provisions" and "there is involvement in compiling reports and accountability for the implementation of APBDesa" there are village officials who choose don't agree.

The Influence of Competence of Village Fund Management Apparatus on Village Fund Management Accountability
The second hypothesis in this study is rejected. Research from Widyatama and Novita (2017), Wulandari (2018), Astuty (2019), and Walyati (2020) supports the result in this study.
This is because the competence of the village fund management apparatus in Kumelembuai District has not been maximized. There are respondents who have very important positions and roles in the village fund management process who filled out disagreeing with the questionnaire statements "I am on time in completing tasks", "I understand the village government accounting system", "I attended training related to village financial management. including the preparation of financial reports", and "I know how to use computers for work related to village finances". Likewise, the statement regarding the understanding related to the management of village funds, there were still many respondents who answered somewhat disagreed.

The Influence of the Government's Internal Control System (SPIP) on Village Fund Management Accountability
The third hypothesis of this study that internal control systems affect the accountability of village fund management is accepted. Research from Umar et al. (2018), Atiningsih and Ningtyas (2019), Puspa andPrasetyo (2020), Zulkiflietal. (2021) supports the result in this study.
This means that the government's internal control system in villages throughout the Kumelembuai District is running well and effectively. Most of the questionnaires filled out in the statement items obtained agree and strongly agree, which means that the internal control in Kumelembuai District has been carried out properly. Thus, the higher the level of existing control, the higher the accountability of village fund management in the Kumelembuai district.

The Influence of the Role of Village Apparatus, Competence of Village Fund Management Apparatus, and Government Internal Control System (SPIP) on Village Fund Management Accountability
Based on the results of the F-test analysis, the Sig is 0,000 < 0,05 and the F-count value is 39,275 > F-table value 2,689. This means that the all-independent variables in this study affect the dependent variable, which means that the fourth hypothesis of this study is accepted. The results of the R test also support the statement, where the coefficient of determination is 0.535 or 53%.

CONCLUSION
The result on this study shows: 1) The role of village apparatus partially does not affect the ccountability of village fund management in Kumelembuai District.
2) The competence of the village fund management apparatus partially does not affect the accountability of village fund management in Kumelembuai District.
3) The government internal control system affects the accountability of village fund management in Kumelembuai District. 4) Simultaneously all independent variables affect the dependent variable in this study.