Quantitative analysis shows internal control and audit activities enhance effectiveness of village funds in local governance, indicating areas for improvement.
Key Points
The effectiveness of village budget utilization significantly depends on internal control and audit activities.
Findings reveal that human resource competence positively affects the efficiency of using village funds.
This study employs quantitative methods, utilizing multiple regression analysis based on data from 100 households.
Results support improving village management practices and highlight the importance of proper resources and competencies.