Accountability Of Financial Management Research Articles

AKUNTABILITAS KEUANGAN DESA (STUDI KASUS DESA NGENTRONG KECAMATAN KARANGAN KABUPATEN NGANJUK)

This study analyzes the accountability of village funds and the key factors. This study uses a qualitative approach by conducting in-depth interviews with informants at every stage of planning, implementing, administering, reporting, accountability, coaching, and supervision of village financial management. The results of this study indicate that village financial accountability is applied by law number 6 of 2014 with the critical factors of the effectiveness of the village government in managing finances independently but is accompanied by a less than the optimal role of the village consultative body (BPD).

TRANSPARENCY AND ACCOUNTABILITY AS DETERMINANTS IN THE FINANCIAL MANAGEMENT OF UNIVERSITIES: A STUDY ON STATE UNIVERSITIES IN MALANG CITY

Educational organizations are public sector organizations, making transparency and accountability two important principles that must be reflected in their financial management. This requirement is enshrined in the Law of the Republic of Indonesia Number 12 of 2012 on University. Two factors that can potentially influence transparency and accountability of financial management are the presentation of financial report of the organization in question and accessibility to such statements. This research is intend to analyze the impact of financial report presentation and accessibility to financial reports on transparency and accountability of financial management of a state university in Malang City. Rate of returned and completed questionnaire is 100%, comprising of 252 questionnaires. Data analysis is conducted using multiple linear regression. There are two independent variables used in this research, namely the presentation of financial reports and accessibility to financial reports, and two independent variables, namely transparency and accountability of financial management. The result of this research indicates that the presentation of financial reports and accessibility to financial reports have a positive impact on transparency and accessibility in financial management. This in turn implies that the public would consider that financial management at the state university is accountable if its financial report is prepared in accordance with the applicable standards and easily accessed.

AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI NAGARI SICINCIN KECAMATAN 2X11 ENAM LINGKUNG KABUPATEN PADANG PARIAMAN

This paper aims to study the accountability of Nagari financial management in Sicincin, 2X11 Enam Lingkung, Padang Pariaman regency in 2017. This type of research is Field Research with descriptive method. Data collection techniques in this research used interviews and collection of documents. The results showed that the government of 2X11 Enam Lingkung Nagari Sicincin of Padang Pariaman Regency had applied the principles of accountability in the management of Nagari finance in 2017. In general, accountability had begun to be implemented. However, there are still some indicators of accountability criteria that have not been implemented by the government of Nagari Sicincin.

Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi Kasus pada Pemerintah Daerah Kabupaten Pemalang)

<p class="Default"><em>This study aims to examine the determinants of accountability in regional financial management. This research was conducted at SKPD in Pemalang Local Government. The unit of analysis in this study is all SKPD in Pemalang Local Government. Respondents are employees of the finance and financial administration department. The sampling technique using Convenience Sampling obtained 110 employees. Survey method using a questionnaire distributed to employees with a Likert scale model. The analysis technique uses multiple linear regression analysis methods. The results of this study indicate the effect of the presentation of financial statements, internal control systems and accessibility of financial statements have a positive effect on accountability in regional financial management. But the value for money does not affect the accountability of regional financial management.</em></p>

Public hospitals’ finance management systems, and accountability mechanisms in the context of decentralized health systems in low- and middle-income countries – A thematic review

Background: Health sector decentralization, defined as the transfer of decision making over health sector resources from a central to a peripheral entity; has been and continues to be a widely adopted health system reforms in many low and middle-income countries (LMICs). However, its reported effects have been varied. Nevertheless, decentralization reforms aimed at providing public hospital management autonomy are increasing in prevalence in many LMICs. The range and form of this autonomy because of these reforms has often produced mixed effects. We set out to understand the range of financial management autonomy that has been granted to public hospitals in decentralized health systems in LMICs, and what forms of accountability arrangements have been used to facilitate this autonomy. Methods: We systematically searched PubMed, Google Scholar, Web of Science and CINAHL databases for published articles on this subject. We only included articles that reported empirical findings on hospital level financing and financial management in the context of decentralization in LMICs and/or those that included findings on hospital level finance management accountability arrangements. After a systematic search we found four articles that met our inclusion criteria. We undertook a thematic synthesis of the data and narrative reporting of our findings. Results: From the review – we find that decentralization reforms did not result in improved funding flows, finance management autonomy or accountability mechanisms and for public hospitals. These outcomes were irrespective of the mode and form of decentralization reform adopted. Conclusion: From our review, it is evident that though health sector decentralization reforms have been widely promoted and adopted in the past few decades across LMICs, there is minimal evidence that these reforms have improved funding flows to public hospitals, improved financial management autonomy or accountability mechanisms; so as to enhance the performance of these hospitals at sub-national level.

Accountability and Transparency : Application of Good Educational Governance

Aims of research is to determine the quality of financial management at the madrasah tsanawiyah in the region of the office Ministry of Religious Affairs Bandung district. The issue is how much influence the accountability and transparency to madrasah financial management at public madrasah Tsanawiyah in Bandung district. The method used is survey method explanative with quantitative data analysis, data collection techniques conducted through questionnaires and document review and interviews. The results showed about madrasah financial management in the Ministry of Religious Affairs Office of Bandung district, as follows: 1. the magnitude of the relationship simultaneous between X1 and X2 to Y is high which 0.768. While the contribution together variables X1 and X2 to Y by 59%. The results of descriptive analysis of the variable Y, the most powerful indicator of the organization and coordination of 83.36% while the lowest indicator is 77.99% for controls; 2. The relationship variable X1 on Y is 0.762 while the contribution of variables X1 to Y by 58.1%. The testing of hypothesis saw that significantly affects the accountability to financial management. The results of descriptive analysis of the variables X1, the most powerful indicator is periodic and annual financial statements of 82.31% while the weakest indicator is the quality of the preparation of APBM of 66.85%; 3. The relationship variables X2 to Y is 0.636 while the contribution of variables X2 to Y by 40.4%. The testing of hypothesis saw that significantly influences the transparency to financial management. The results of descriptive analysis on the variables X2, the most powerful indicator is the assurance of integrity by 81% while the weakest indicator is the availability of information to the public at 68.81%; 4. In general it can be concluded that the accountability and transparency of financial management in the Ministry of Religious Affairs Office of Bandung district has been running well but there needs to be increased to achieve the expected results.

Impact Of Village Financial Implementation On Village Financial Management Accountability

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.

Are Spiritual Management and Accountability Able to Improve Village Financial Management for the Better? Case in Sumenep Regency, Indonesia

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Accountability and Management Transparency Masjid Finance Based on Principles Aman and Fathanah (Phenomenology Study in Mosques in Nganjuk Hamlet , Sugihwaras Village, Wonomulyo District, Polewali Mandar Regency, West Sulawesi Province)

This research is based on the antipasti community to the mosque management who usually do not understand financial management and are less transparent. This study aims to determine the application of accountability and transparency of mosque financial management based on the principles of trust and fathanah at Istiqomah Sugihwaras mosque. This research is a type of qualitative research. This study uses the Phenomenology approach where this research is carried out by explaining the existing phenomena by developing concepts and gathering facts through data as a means of supporting and seeing and relating to the reality that is in its implementation. The results of this study indicate that, Accountability and financial transparency of the Istiqomah Sugihwaras Mosque is in good condition, and is accountable to fellow administrators, mosque worshipers and to Allah. Judging from the Friday share report, Friday's Charity Box report, and monthly donors have been arranged as well as possible and announced every Friday. Istiqomah Mosque does not apply the principle of fathanah as seen from the ordinary court structure and dual positions in the mosque management so that the financial management of the mosque is not good. Transparency of the Istiqomah Mosque only relies on announcements every Friday before Friday prayers. So it is very necessary for training or guidance in financial management, especially non-profit financial institutions and is very much needed with the use of media such as notice boards as a means to communicate the results of the performance of takmir mosques.

DETERMINAN AKUNTABILITAS KINERJA PEMERINTAH DI KABUPATEN LOMBOK BARAT

The purpose of this study is to analyze and prove the factors that affect the accountability of government performance in financial management, especially in West Lombok regency. Issues of accountability are phenomena and have always been the spotlight in the community, especially the low quality of government agencies' performance in managing local finances that often have an impact on the abuse of authority. Factors that degrade the quality of accountability to the local government is the lack of budget targeting and reporting. Besides it is still less than optimal implementation of performance-based budgeting and internal controls over financial management. This research is an explanatory research. The data in this study are primary data collected using questionnaires. The total sample is 87 regional finance management officials determined using disproportional stratified random sampling technique. Data analysis used in this research is multiple linear regression analysis. This study proves that the implementation of performance-based budgeting, internal control, clarity of budget targets and reporting have a positive effect on the performance accountability of local government financial management.

The Effect of Internal Auditor Competency on Internal Audit Quality and Its Implication on the Accountability of Local Government

Accountability is one of the fundamental elements of good governance manifestation that currently is strived in Indonesia. Transparency and accountability of regional financial management requires a supervisory agency of local government, an internal Auditor (inspectorate) to improve the accounting quality. The aim of this study is to provide empirical evidence on how the internal auditor’s competency can affect internal audit quality in local government, and how its implication toward accountability of local government will be beneficial. The study is done with the population of all inspectorates in regency/city of Lampung Province, by using path analysis of Partial Least Square (PLS). The result of this study gives empirical evidence that internal auditor (inspectorate) competency positively and significantly affects internal audit quality. Likewise, internal audit quality positively and significantly affects financial accountability of regency/city of Lampung. The higher the internal auditor competency, the better audit quality that is proxied by the number of findings by internal audit. Based on descriptive and verificative approach in all Province/City/Regency Inspectorates in Lampung, it shows that internal auditors (inspectorate) have been adequately competent, but there are some regions that have not been competent (have not had adequate education level and skill). Accountability of local government of regency/city of Lampung is quite accountable, but not all regions of regency/city produce maximal opinion (WTP).

PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN ALOKASI DANA DESA, KEBIJAKAN DESA, DAN KELEMBAGAAN DESA TERHADAP KESEJAHTERAAN MASYARAKAT

The purpose of this study examines the effect of financial management accountability allocation of village funds, village policy, institutional and villages on the welfare of the community. It is also conducted to determine whether the allocation of funds financial management accountability village, village policies, and village institutions jointly affect the welfare of the community. Respondents consisted of 55 women and 45 men from all walks of education and work different. All data is processed by multiple regression analysis with a look at the validity, realibiltas, and hypothesis testing by F test and t test. The results of this study indicate that accountability in financial management fund allocation village, village policies, and village institutions affect the welfare of the community, and accountability in financial management allocation of village funds, village policies, and institutional berpengaaruh village together for the welfare of society.

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP PENGGUNAAN INFORMASI KEUANGAN DARAH (STUDI KASUS PADA KABUPATEN ACEH UTARA)

This research aims to empirically examine whether the presentation of local financial reports, accessibility of financial report and accountability of local financial management of local finacial information by the stakeholders.this research was carried out in Aceh Utara local residence using method to collect data through survey questionnaire. They were given for the stakeholder as a user of local financial information which respondents were the member of local legislative and the local Apparatures Working Units (SKPK). By the purposive sampling method, fixed get sample from 5 members of local legislative and 68 members of local Apparatures Working Units. The test and analysis use double linear regression after the reliability test, validity test andcalssical assumption test were done. The result of test showed that the presentation of local financial reports, accessibility of financial reports and accountability of local financial management understanding significant affect to the use of local financial information.

AKUNTABILITAS PRAKTIK PENGELOLAAN KEUANGAN DESA GAMTALA, HALMAHERA BARAT PROVINSI MALUKU UTARA

Desa Gamtala is a social organization which has traditional characteristics, so that the accountability of its financial management process is not always supported by proper system and procedure. Although this system was carried out in simple way, this could be used to manage the asset of Desa Gamtala properly. To understand the phenomenon of the financial management in Desa Gamtala, this research was aimed to find out: 1) the participants involved in the financial management process in Desa Gamtala, 2) how the financial management process in Desa Gamtala was carried out, 3) how the participants involved understand and interpret the accountability of the financial management process. This research was conducted by using qualitative method which emphasizes on the description of every perception and habits of the human. The data analysis was conducted in three steps, such as: 1) Data Reduction, 2) Data Display, and 3) Verification. The result of this research shows that: 1) The process of financial management and its accountability in Desa Gamtala was involve all people in Desa Gamtala, 2) The accountability of the financial management is carried out consistently 3) Due to the social capital, especially belief, the participants of Desa Gamtala realize that accounting is an instrument of accountability and transparency in financial management in Desa Gamtala.

AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA

The purpose of this study is to gain an understanding of accountability practices in village financial management in Desa Pakraman Kerobokan, Sawan District, Buleleng Regency. This research with qualitative method through etnometodology approach to approach setting in everyday life. Tri hita karana's data and philosophy as a framework for analyzing the data obtained from those settings on the research site. The results of this study indicate that in the perspective prahyangan spiritual accountability reflected in the reflection of devotion and faith of village finance managers or village apparatus with activities based on the values and norms contained in religious teachings, and the spirit of work that is seen as a sacrifice and devotion. The practice of accountability of village financial management in the dimensions of human relationships with the natural environment (ecological accountability) can be seen from the activities and involvement of the village apparatus in efforts to preserve the natural environment. And the accountability practices of human relations dimensions with others (economic and social accountability) can be seen from social concerns and various community empowerment programs. The contribution of this theoretical research is to contribute theoretical enrichment that underlies accountability practices in village administration and its practical contribution, this research can be one of reference for rural apparatus, village companion in its advisory method.

AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PERSPEKTIF BUDAYA TRI HITA KARANA

The purpose of this study is to gain an understanding of accountability practices in village financial management in Desa Pakraman Kerobokan, Sawan District, Buleleng Regency. This research with qualitative method through etnometodology approach to approach setting in everyday life. Tri hita karana's data and philosophy as a framework for analyzingthe data obtained from those settings on the research site. The results of this study indicate that in the perspective prahyangan spiritual accountability reflected in the reflection of devotion and faith of village finance managers or village apparatus with activities based on the values and norms contained in religious teachings, and the spirit of work that is seen as a sacrifice and devotion. The practice of accountability of village financial management in the dimensions of human relationships with the natural environment (ecological accountability) can be seen from the activities and involvement of the village apparatus in efforts to preserve the natural environment. And the accountability practices of human relations dimensions with others (economicand social accountability) can be seen from social concerns and various community empowerment programs. The contribution of this theoretical research is to contribute theoretical enrichment that underlies accountability practices in village administrationand its practical contribution, this research can be one of reference for rural apparatus, village companion in its advisory method.

DETERMINAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH PADA ORGANISASI PERANGKAT DAERAH PEMERINTAH PROVINSI PAPUA

The purpose of this research is to examine and analyze the impact of the human resources quality, utilization of information technology, external pressure and presentation of financial report over the accountability of regional financial management the Papua province government. Sample taken from 47 regional working unit organisation (OPD), 2 person from each, total 94 respondents. Sampling method used is purposive sampling. The data collection was done with the direct survey while hypotheses tested empirically use path analisys. The results of this study explained that human resources quality, utilization of information technology, and external pressure directly influence to presentation of OPD’s financial report.
 
 Keywords: human resources quality, the use of information technology, external pressure, the presentation of the financial report, accountability

The Influence of Human Resources, Use of Information Technology and Public Participation to the Transparancy and Accountability of Village Financial Management

This study aims to examine and obtain empirical evidence on partial evidence of the influence of Human Resources, Use of Information Technology and Public Participation on Transparency and Accountability of Village Financial Management in East Praya District, Central Lombok Regency. Type of research is explanatory method with purposive sampling method. It retrieved by 55 respondents, who are the core of the village, members of BPD and communities willing to provide information on village financial management. Data analysis is SmartPLS 3.0. The results of this study indicate Human Resources, Use of Information Technology and Public Participation have a significant positive effect on Transparency and Accountability of Village Financial Management in East Praya Subdistrict. This research is expected to be able to give contribution to Local Government, Village Government and society in order to have the better level of transparency and accountability of village financial management as one effort to improve prosperity of society in East Praya Sub-district

Influence of Public Financial Management Reforms on Budget Implementation by Kenyan City Counties

The pursuit of Public Financial Management Reforms (PFMR) is centered on, among other functions, enhancing transparency in governance, increasing prudential allocation of financial capital, accountability in financial management, separating policy and management functions. The PFMRs seek to address gaps identified in the devolved systems of government and public organizations to remedy inadequate strategy orientation and lapsed strategy as well as to build on institutional transformation. In Kenya, the PFMRs seek to ensure fiscal efficiency and discipline in the use of public finances by enhancing public service efficiency and safeguarding available resources to be used in the best interest of the people. This study sought to examine the influence public financial management reforms on budget implementation by Kenyan city counties. The PFMRs studies included IFMIS Re-Engineering and fiscal decentralization. The study was based on modern portfolio theory, resource-based theory and stakeholder theory and relied on an expost-facto descriptive research design with a survey method to determine the relationships between the study variables. Structured questionnaires, data collection sheets and interview schedules were used to collect data which was then cleaned, coded and scrutinized thoroughly for completeness. The study relied on primary data collected from the treasuries, directorates of economic planning, budget offices, IFMIS departments and sectoral departments of Nairobi city county, Mombasa city county and Kisumu city county respectively. Secondary data was obtained from the annual county governmets’ budget implementation reports. The data was analyzed using SPSS version 24. Statistical measures such as means, percentages and standard deviation were used to interpret the data. The researcher also performed both a linear regression analysis and a Spearman correlation analysis to show the relationships between the study variables. The study revealed strong positive and statistically significant correlation between fiscal decentralization and budget implementation while IFMIS re-engineering had a negative and statistically insignificant correlation with budget execution. The results of the study were considered pivotal to the national government, the legislature, national treasury, county governments and respective sectoral departments, the Commission for Revenue Allocation, the office of the controller of budget, the public, budget implementation oversight agencies and county chiefs as it highlights important correlates of effective budget execution.

IPTEKS PENGELOLAAN DANA DESA PADA DESA TUMALUNTUNG KECAMATAN KAUDITAN

Providing greater opportunities for villages to manage their own governance and equitable development implementation, with the enactment of Law Number 6 of 2014 concerning Villages, it is hoped that the village government will be more independent in managing the government and various natural resources, including financial management and wealth belonging to the village. This service aims to provide understanding to village officials about the cycle of village financial management, which starts from the planning and budgeting stages; implementation and administration; to reporting and accountability of village financial management. The specific target of this service is the making of the APB Village Implementation Realization Report and the APB Village Implementation Realization Accountability Report. In order to achieve this goal, this service uses lecture methods and technical training. Lecture to provide an initial understanding of village financial management, while technical training is training in preparing reports on the realization of village funds and accountability reports on the realization of village APB. The service plan was carried out with a preliminary survey to find out about village problems, in connection with the management of village funds, after which they conducted discussions with village leaders to collaborate, then preparation of materials and training to be presented to the village government.