PENGARUH PENGAWASAN INTERNAL, KUALITAS SUMBER DAYA MANUSIA PENGELOLAAN KEUANGAN DESA TERHADAP KEPUASAN MASYARAKAT DESA ATAS PENANGANAN COVID 19 DENGAN NILAI AKUNTABILITAS KINERJA PENGELOLAAN KEUANGAN DESA SEBAGAI VARIABLE INTERVENING (Studi Empiris Desa Di Kabupaten Kebumen)

This study aims to analyze the effect of internal control, the quality of human resources in village financial management on the satisfaction of village communities in handling COVID 19 with the value of accountability for village financial management performance as an intervening variable (Village Empirical Study in Kebumen Regency). The object in this research is the village in Kebumen Regency. In this study, a sample of 180 respondents selected using purposive sampling method. The type of data used in this research is primary data, which is done by distributing questionnaires. The analytical tool used is this are multiple linear regression with SPSS 22. Based on the analysis that has been carried out, the results show that the internal control variable has no effect on the accountability of village financial management performance, the quality of human resources in village financial management has an effect on the accountability of village financial management performance, the accountability of village financial management performance has no effect on community satisfaction with handling COVID 19. internal supervision has no effect on community satisfaction with handling COVID 19, the quality of human resources in village financial management affects community satisfaction with handling COVID 19, accountability for village financial management performance cannot mediate the effect of internal supervision has no effect on community satisfaction with handling COVID 19, and the accountability of the performance of village financial management cannot mediate the effect of the quality of human resources in village financial management that affects community satisfaction with handling C OVID 19.