PENGARUH KUALITAS SDM, PEMANFAATAN TI, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENGELOLAAN DANA DESA DENGAN MODERASI KECERDASAN SPIRITUAL

The village government sector represents the most corruption-prone area in Indonesia, reflecting persistent and serious challenges in the management of village funds. A primary contributing factor is the limited capacity and lack of preparedness among village officials in administering relatively large financial resources. This study adopts a quantitative approach, involving a sample of 102 village officials across 14 villages within the Pandaan District. Questionnaires with a semantic differential scale from 1 to 7 were used to gather data. With the aid of SmartPLS version 4.0 software, the analysis was carried out using Structural Equation Modeling – Partial Least Squares (SEM-PLS). The results show that not every independent variable directly affects financial management. The impact of human resource quality is not statistically significant. On the other hand, the use of internal control systems and information technology both show beneficial effects, with internal control being the most important component. Furthermore, spiritual intelligence is found to moderate the relationship between human resource quality and financial management by strengthening its effect. However, it attenuates the influence of information technology utilization and internal control systems. These results suggest that the effectiveness of financial management is more reliant on technical and structural aspects rather than solely on personal value-based dimensions.