Impact Of Village Financial Implementation On Village Financial Management Accountability

Indrian Supheni, Rahmawati, Agung Nur Probohudono

doi:10.24912/je.v24i1.479

Abstract

Accountability in the implementation and management of village finance is very important. Requires the village government to manage village finance professionally, effectively and efficiently, and responsibly. One source of village income that functions as a source of village operational activities and for community empowerment is the Village Fund. With the receipt of this fund, the village government must be prepared and able to manage village finance based on the principles of transparency, accountability, and participation in accordance with Minister of Home Affairs Regulation No. 113 of 2014. The purpose of this study is to determine the effect of village finance on village financial management accountability. The subject of this study was the village government in East Java. The sample in this study were 374 villages. The results show that the implementation of income receipts, expenditure implementation, and financing implementation have a significant influence on the accountability of village financial management.

Highlights

Village governments in exercising the authority of village financial management are nothing but to increase development towards a just, prosperous, and prosperous society
Based on the results of the analysis it can be said that all instruments are in the penel this matter even though repeated testing can produce the same results so that it can be used to explain the effect of the implementation of income receipts, expenditure implementation, and the implementation of financing of village financial management accountability in the Village Government in East Java
From the description of the results of t count and t table can be described the results of the analysis partially which can be described as follows: (1) Variable revenue implementation has a partial effect on accountability of village financial management, from the results of partial calculations show that corresponding

Summary

Introduction

Village governments in exercising the authority of village financial management are nothing but to increase development towards a just, prosperous, and prosperous society. This can be traced from the legal text of (Law No 6 of, 2014). According to Law No 6 of 2014 states villages are traditional villages and villages or what are called by other names, hereinafter referred to as villages, are legal community units that have territorial boundaries authorized to regulate and manage government affairs, interests of the local community based on community initiatives, origin rights, and / or traditional rights that are recognized and respected in the system of government of the Unitary State of the Republic of Indonesia. With the receipt of funds for the village, the village government must be prepared and able to manage village finance based on Jurnal Ekonomi/Volume XXIV, No 01 March 2019: 111-129

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Conclusion