Determinant of Village Fund Management Accountability

doi:10.7176/rjfa/13-2-05

Abstract

This research aims to analyze the effect of fund tax compliance, the application of the SISKEUDES application, and the competence of village apparatus on the accountability of government assistance fund management. Muaro Jambi District in Jambi Luar Kota District. The population in this study were all village fund managers, 20 villages in Jambi Luar Kota District, Muaro Jambi Regency. Determination of the research sample using a purposive sampling method and based on certain criteria. The analytical technique used is multiple regression analysis. The results show that fund tax compliance does not impact the accountability of government assistance fund management. At the same time, the application of the siskeudes application and the competence of the village apparatus affected the accountability of government assistance fund management in Muaro Jambi Regency. Keywords: Tax Compliance, Village Apparatus Competence, Accountabiliy. DOI: 10.7176/RJFA/13-2-05 Publication date: January 31 st 2022

Highlights

1.3 Research Specific Purpose The purpose of this study was to examine the effect of tax compliance, the application of the SISKEUDES application, and the competence of village officials on the accountability of village fund management
Stewardship theory focuses more on collective goals than individual goals
This research was conducted on the village government in Muaro Jambi Regency

Summary

Introduction

Background Regional autonomy is an act of the central government to give freedom to the regions in managing all the interests of their respective regions (Yunianti, 2015 in Juardi, Muchlis & Putri, 2018). According to Law Number 6 of 2014 development must begin in the smallest unit of government, namely the village. Village development is a program mentioned by the government through the Nawacita program that is committed to developing Indonesia from the periphery. That to realize development in the village, a large number of funds are needed, sourced from village expenditure financing, namely the Village Fund (DJPK, 2017). Law Number 6 of 2014 explains that managing village finances must be based on taking into account the principles of accountability, transparency, and carried out in an orderly manner. Accountability is not just formal financial accountability to the public, and includes accountability for compliance with regulations, organizational environment, society, and government (Mahayani, 2017 in Ardianti & Suartana, 2020)

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