Accountability of Covid-19 Handling Fund: The Role of Internal Control and Quality of Human Resources
(Survey on Village Government in Kebumen Regency)
- DOI
- 10.2991/aebmr.k.211225.031How to use a DOI?
- Keywords
- Accountability; Village Fund Refocusing; Internal Control; Quality of Human Resources; Public Trust
- Abstract
Financial management accountability is one of the components of good governance in an entity, both the private and the public sectors. The state of the COVID-19 pandemic was followed up by the central government by giving authority to the village government to use village funds to refocus village funds on handling COVID-19. The successful handling of the COVID-19 pandemic requires public trust through accountability for using this village fund allocation to avoid corrupt practices as is happening today, namely the corruption of social assistance funds. Realizing accountability for managing funds for handling the COVID-19 pandemic cannot be separated from the system and personnel aspects. For this reason, this study examines the effect of internal control on accountability for managing funds for handling COVID-19, which is moderated by the quality of human resources for managing village finances in village government in the Kebumen Regency. Using the simple linear regression method and moderated regression analysis, it was found that the accountability for managing funds for the COVID-19 pandemic handling in villages in Kebumen Regency was still at a low level, which was influenced by the low level of internal control. Meanwhile, the significant positive influence of internal control on financial management accountability for handling COVID-19 funds has been proven to be moderated by the quality of human resources in financial management, which currently had a high level.
- Copyright
- © 2022 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Suryo Pratolo AU - Nida’atha’fika Tsara’nafisa PY - 2022 DA - 2022/01/13 TI - Accountability of Covid-19 Handling Fund: The Role of Internal Control and Quality of Human Resources BT - Proceedings of the International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021) PB - Atlantis Press SP - 220 EP - 227 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.211225.031 DO - 10.2991/aebmr.k.211225.031 ID - Pratolo2022 ER -