Accountability Of Financial Management Research Articles

AKUNTABILITAS PENGELOLAAN KEUANGAN DESA

The purpose of this research is to find out how the accountability of village financial management in Megang Sakti V Village Megang Sakti District Musi Rawas District. This type of research is descriptive research with qualitative data analysis using primary and secondary data sources. Primary data sources, namely through observation and interviews. The secondary data source is through regulations related to village financial management in 2018. The results showed that there was a delay in accountability at the implementation stage in submitting a payment request which led to delays in the administration, reporting and accountability stages. At the administration stage there is also a delay, apart from being due to the delay in this implementation stage, also due to the limited ability and knowledge of village apparatus resources in running village financial system applications which have an impact on delays in the next stage, namely reporting and accountability.

The Effect of Regional Financial Supervision, Accountability and Transparency of Regional Financial Management on Local Government Performance

This study aims to determine the effect of regional financial supervision on local government performance, the effect of regional financial management accountability on regional government performance, to determine the effect of transparency in regional financial management on regional government performance, and the effect of regional financial supervision, accountability and transparency of regional financial management on performance. Regional government. This research was conducted in West Bandung Regency. The sampling technique used non-probability sampling techniques so that the samples in this study were 34 people. The type of data used in this research is quantitative and qualitative data, while the data source is the primary data source. The method of data collection is done by using a questionnaire. The data analysis technique used multiple linear regression analysis with the help of the SPSS 24.0 program. The results of this study indicate that simultaneously regional financial supervision, accountability and financial management transparency have a significant effect on the performance of local governments. Regional Financial Supervision has no significant effect on Local Government performance, financial management accountability has a significant effect on Local Government performance, financial management transparency has a significant effect on Local Government performance.

PENGARUH PENYAJIAN LAPORAN KEUANGAN DAERAH, AKSESIBILITAS LAPORAN KEUANGAN DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH

The purpose of this study was to examine the effect of Regional Financial Report Presentation, Financial Statement Accessibility and Internal Control Systems on Regional Financial Management Accountability (Empirical Study at the Regional Financial and Revenue Management Agency (BPKPD) Klungkung Regency). This research was conducted at BPKPD Klungkung Regency with a total sample of 57 employees, with a purposive sampling method. The type of data used is primary data. The data was collected by using questionnaires and data processing using multiple linear regression analysis. The results of this study indicate that (a) the regional financial statement presentation variables affect the accountability of regional financial management. (b) the variable of financial report accessibility has no effect on the accountability of regional financial management (c) the variable of the internal control system has no effect on the accountability of regional financial management.

ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA

This study aims to determine the application of Permendagri No. 113/2014 concerning Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, and guidance and supervision of village financial management. The qualitative-descriptive method is used to describe and interpret data regarding village financial management found in the field and then draw a conclusion. Data collection was carried out by documentation study and interviews. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are that in general the financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency is not fully in accordance with Permendagri No. 113/2014. Some of the obstacles faced include in the Village planning that it is not timely to submit the Raperdes regarding the APBDesa. In the implementation of financial management it is against the Permendagri and not in accordance with the Permendagri. Then, the monthly reports are not submitted to the Village Head. As well as less than optimal guidance and supervision from local governments.

Analysis of Determinants Accountability for Regional Financial Management in the Regional Government of North Nias Regency

This study aims to analyze the effect of financial statement presentation, financial report accessibility, value for money, internal control systems, and leadership styles on the accountability of regional financial management in North Nias Regency's local government. This study used a quantitative analytic survey method by distributing questionnaires to the structural staff at OPD (Regional Apparatus Organization) North Nias Regency. The population is structural employees in 31 OPDs consisting of the Head of OPD, Secretary of OPD, Head of Finance at OPD, and those who carry out accounting / financial administration functions (112 people). Data were analyzed using Descriptive Statistical Analysis and Partial Least Square Analysis (SEM-PLS) with the Smart PLS 3.0 software program. The results showed that the accessibility of financial statements, value for money, internal control systems, and leadership style influenced regional financial management's accountability. The presentation of financial statements does not affect the accountability of local financial management.

Compliance of the AmilZakat Institution as a Form of Accountability Accounting

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) in terms of the background of the financial manager. The research method uses descriptive qualitative analysis with a multiple case study model of national amilzakat institutions that have zakat distribution in Madiun and are members of the Madiun Regional Zakat Organization Forum (FOZDA), namely BAZNAS, LMI, LAZISMU, Yatim Mandiri, BMH, Global Zakat, Nurul Hayat and Dompet Duafa. Data collection using in-depth interviews, observation and documentation to informants at each institution. The results of this study indicate that the understanding of accounting, financial reports and the applicable standards of the financial staff of the amilzakat institution is different, which is due to the educational background, years of service and position of the institution in Madiun, whether as a branch office, unit or outlet. However, office governance, finance, management and human resources in institutions can work together, so that the compliance of the amilzakat institution in carrying out accounting (accounting) which produces output in the form of financial reports can run well, as a form of transparency and accountability to donors.

Peranan Kearifan Budaya Lokal Pada Gelahang untuk Mewujudkan Akuntabilitas Pengelolaan Keuangan Upacara Ngenteg Linggih lan Ngusaba Desa Adat Tunju

This research has a purpose: (1) the source of funds for the ngenteg linggih lan ngusaba desa ritual in the Tunju village, (2) accountability of financial management of the ngenteg linggih lan ngusaba desa ritual in the Tunju village, and (3) the role of local cultural wisdom pada gelahang for realizing accountability of financial management ngenteg linggih and ngusaba desa ritual in the Tunju village. Data collection techniques are carried out by conducting observations, interviews and documentation studies. The result show that (1) the source of funds for the ngenteg linggih lan ngusaba desa ritual fund came from dana peturunan, special financial assistance, dana punia, sesari and the sale of t-shirts and pekir as well as the proceeds from the sale of t-shirt and pekir, (2) the process of financial management of ngenteg linggih lan ngusaba desa ritual through the three stages are planning, implementation and evaluation in which there is accountability from the commmite, (3) the role of local cultural wisdom pada gelahang able togetherness, a sense of mutual ownership, mutual trust and strong integration between prajuru desa, commite and village manners in accountability for financial management of ngenteg linggih lan ngusaba desa ritual in the Tunju village.

Analisis Good Corporate Governance dalam Transformasi Digitalisasi Perbankan (Studi Pada Aplikasi Pelayanan “Pemda Online” Bank Pembangunan Daerah Lampung)

Tata kelola perusahaan (Good Corporate Governance) adalah seperangkat aturan yang mengatur hubungan antara perusahaan dengan para stakeholder, yakni para pemegang saham, dewan komisaris, pemerintah, masyarakat dan karyawan dalam memenuhi hak -hak dan kewajiban perusahaan dalam melindungi kepentingan para stakeholderyang berlandaskan atas nilai -nilai korporasi perusahaan yang sehat.Penelitian ini bertujuan untuk mendapatkan gambaran dan analisis mengenai pelaksanaan GCG, indikasi GCG dalam mendukung transformasi digitalisasi perbankan dalam meningkatkan kualitas inovasi pelayanan melalui aplikasi pelayanan pemda online sebagai aplikasi yang mendukung transparansi dan akuntabilitas pengelolaan keuangan daerah dan mengenai kendala dalam pelaksanaan GCG dalam mendukung transformasi digitalisasi melalui aplikasi pemda online pada Bank Pembangunan Daerah Lampung. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan bahwa pelaksanaan GCG pada Bank Pembangunan Daerah Lampung telah dilaksanakan sesuaidengan prinsip-prinsip GCG yang berlandaskan atas: transparansi, akuntabilitas, responsibilitas, kemandirian dan kesetaraan, Namun pada pelaksanaan nya belum dilaksanakan secara baik, disebabkan oleh beberapa faktor penghambat yang diantara nya adalah :belum terpenuhinya kepengurusan inti Bank Pembangunan Daerah Lampung dan terbatasnya jangkauan teknologi informasi.

Analysis of Determining Factors for Successful Implementation of Village Financial Management

This study aims to determine the critical success factors in the implementation of village financial management. The research is a case study research that is conducted in three villages with different village status, namely developed villages, developing villages and underdeveloped villages in Talun Sub-District, Cirebon Regency. Data collection was carried out through interviews with village heads, secretaries, treasurers and the Village Consultative Body (BPD). The results showed that the implementation of village financial management (planning, implementation, administration, reporting and accountability) in the three villages studied, had been carried out under Regulation of the Minister of Home Affairs Number Number 113/2014 concerning guidance for village financial management, However, village financial administration, had not carried out following the rules. The study suggests that there three main factors for the successful implementation of village financial management, namely the competence of village government officials, commitment and support from leaders, and the role of the village consultative body. Secondary factors for the successful implementation of village financial management are the participation and support from the community and understanding in running the SISKEUDES application..

The Influence of Organizational Commitment, Competence of Village Fund Management Offficers, and Utilization of Information Technology on Accountability of Village

<em>This study aims to analyze the effect of commitment of organization, competence of village fund management officers, and utilization of information technology on accaountability of village financial management</em><em> either partially or simultaneously.The data used in the study are primary data in the form of questionnaires with a total sample of 96 respondents. The method used is a quantitative approach and multiple linear regression analysis which determined by purposive sampling method. The findings from this research indicate that (1) partially commitment of organization, competence of village fund management officers and utilization of information technology has a positive effect and significant impact on the accountability of village financial management (2) commitment of organization, competence of village fund management officers and utilization of information technology has simultaneous effect on the accountability of village financial management.</em>

Amil Zakat Institute Compliance as A Form of Accountability from Accounting Aspects (Study in Madiun City)

This study aims to determine the compliance of amil zakat institutions in financial management (accountability) and legal status. The research method uses descriptive qualitative analysis with multiple case study models of amil zakat institutions which have zakat distribution in Madiun City. Case studies include: BAZNAS, Infaq Management Institute (LMI), Muhammadiyah Alms Alms Zakat Institution (LAZISMU), Yatim Mandiri, Amil Zakat Institute Alms Alms Nahdatul Ulama (LAZISNU), and Baitul Maal Hidayatullah in Madiun City. There are 6 key informants and 5 supporting informants. The results of this study indicate that not all institutions carry out the process of preparing a standard financial report, which refers to PSAK 109, namely zakat, infaq, and alms accounting. The educational background of the management and the policies of each institution in the preparation of financial statements results in the incompatibility of financial statements that are made with generally accepted accounting standards.

ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA (Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018)

This study aims to analyze the management of the Village Fund in Sako Village. It alsoanalyzes the mechanism of transparency, participation and accountability in the management of the Sako Village Fund. Last, itanalyzes the guidance and supervision procedures for managing the Sako Village Fund.This type of research is a qualitative study and uses a comparative descriptive approach. In this research, the researcher describes Transparency, Participation and Accountability of Sako Village financial management which includes planning, implementation, administration, reporting, accountability, guidance and supervision of village financial management and comparative compliance with Law Number 6 of 2014 and Permendagri Number 20 of 2018 .The results showed that in general the management of village funds in Sako Village from the planning, implementation, administration, reporting, and accountability stages can be said to be Transparent, Participatory, and Accountable. Although at each stage there are still small notes that become homework for the village government to be improved for the better. The training carried out by the Riau Provincial Government and Kuantan Singingi Regency can be said to be very good.

ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA (Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018)

This study aims to analyze the management of the Village Fund in Sako Village. It alsoanalyzes the mechanism of transparency, participation and accountability in the management of the Sako Village Fund. Last, itanalyzes the guidance and supervision procedures for managing the Sako Village Fund.This type of research is a qualitative study and uses a comparative descriptive approach. In this research, the researcher describes Transparency, Participation and Accountability of Sako Village financial management which includes planning, implementation, administration, reporting, accountability, guidance and supervision of village financial management and comparative compliance with Law Number 6 of 2014 and Permendagri Number 20 of 2018 .The results showed that in general the management of village funds in Sako Village from the planning, implementation, administration, reporting, and accountability stages can be said to be Transparent, Participatory, and Accountable. Although at each stage there are still small notes that become homework for the village government to be improved for the better. The training carried out by the Riau Provincial Government and Kuantan Singingi Regency can be said to be very good.

PENGARUH SISTEM PENGENDALIAN INTERN DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH TERHADAP GOOD GOVERNANCE (STUDI EMPIRIS DI KABUPATEN MINAHASA)

The reform era demands that governments run governance by being based on good governance. This research aims to prove empirically the influence of internal control system implementation and accountability of regional financial management to the efforts to realize good governance in Minahasa district. The type of research used is quantitative research with a descriptive approach. The population in this study was 211 Echelon III in 33 SKPD in Minahasa District as well as sample selection using purposive sampling technique. Data collection is conducted by spreading questionnaires on 65 respondents in 32 SKPD. Data is processed using SPSS program version 25. Data analysis methods use multiple linear regression analyses and t tests to partially test hypotheses. The results showed that 1) the internal control system has a positive and significant effect on the efforts to realize good governance. 2) Accountability of regional financial management has no positive and significant effect on the efforts to realize good governance.

The Effect of Budget Management Quality and Internal Audit to Financial Statement Quality in the Ministries and Agencies

The government’s financial statement represents the state’s financial management accountability. This research aims to analyze the factors that influence the quality of the state’s financial statement using the variables of the state’s budget management quality and internal audit. This research observed 52 data that covered the period of 2015 – 2017 using the multiple linear regression analysis based on data panel. The variable also uses control variable to analyze data properly such as size and work unit. Results of the research suggest that the budget management quality and internal audit has a positive effect on the central government’s financial statement quality. This is also supported by correlation test of Pearson. Each ministry and agency should be empowered the budget management quality and internal audit to support the financial statement quality in ministries and agencies. As public sector institution control of budget should be the main concern to create good financial statement quality. This may the first paper which analyze factors of budget management quality and internal audit to financial statement quality in ministries and agencies. Research in public sector especially for government is rare as the data may not be available.

The Effect of Accountability and Transparency of Regional Financial Management on Local Government Performance

This study aims to determine the effect of accountability and transparency of regional financial management on local government performance at the Inspectorate of the Special Capital Region of Jakarta (DKI Jakarta Province). This study used primary data and the data obtained through a questionnaire method which involved 265 people as the population. The sampling technique used non-probability sampling techniques so that the samples in this study were 80 people. The technical analysis of the data used the SmartPLS version 3.0 programs. The results of this study indicated that the accountability and transparency of regional financial management have a positive and significant effect on local government performance.

Financial Management Practices and Performance of Zakat Institutions in Malaysia

In Malaysia, critics have raised concerns over mismanagement and goal achievement in zakat institutions. In the light of this, zakat institutions have responded to these concerns by adopting greater transparency to show their accountability. This study examines the current financial management practices and performance in zakat institutions. Six elements of the Financial Management Accountability Index (FMAI), i.e. organisational management, budget, receipts, expenditures, assets and reporting, were used as a benchmark. The study also attempts to find a relationship between financial management practices and financial performance. It employed the census method where all 14 zakat institutions were enumerated, and a sample of 140 employees and 140 customers responded to performance questionnaires. Empirical data were collected mainly through three sets of questionnaires. The data were analysed using descriptive analysis and bivariate correlation. The findings show that receipts, disbursements and asset management are the most crucial areas reflecting a ‘good’ level of practice by zakat institutions. The results also show that there is a positive relationship between financial management and financial performance. This study is significant as it highlights areas for improvement and hence spurs the institutions to achieve their goal. The results may guide zakat institutions on the means to adopt greater transparency and accountability to the public in future. Keywords: zakat, financial management, accountability, performance.

Correlation accountability, transparency and community participation in financial management of development

The purpose of this research was to analyse of financial management on transparency, accountability and community participation in development. The method used quantitative research, the independent variables consisting of transparency (X1), accountability (X2) and community participation (X3), and the dependent variable is development (Y), the follow up data analysis used is multiple regression which begins with testing validity and reliability and performs tests of normality, multicollinearity, autocorrelation and heterokedacity. The results showed that the three independent variables consisting of Transparency (X1), Accountability (X2) and Community Participation (X3) towards the dependent variable namely Development (Y) had a positive effect, based on the decision making t test is greater than t table with sig. equal to 0.05 then Ho is declared accepted. Thus, financial management carried out through transparency, accountability and support through community participation can influence development and make an area develop more independently.

Policy Implementation: E-village Budgeting in Banyuwangi Regency

e-Village Budgeting is an application about planning, administration and accountability of village financial management for all villages in Banyuwangi Regency which are website based and online with real time data. The purpose of making this Electronic Village Budgetting System (E-VB) application is to create transparency and accountability in village financial management. In general, the implementation of the Electronic Village Budgetting (E-VB) Policy has been running but has not been perfect. The implementor is still shackled with the old system, even though the system is new. This study aims to examine and analyze the implementation of Electronic Village Budgetting (E-VB) Policy in Banyuwangi Regency. The theory used in this study is the theory of policy implementation from Van Meter and Van Horn. The method used is a qualitative research method. The results showed that, from the aspect of resources, especially software and brainware, were still limited, from the disposition aspect there were different perceptions in the implementation of Electronic Village Budgetting. Research recommendations need "Interpretation", which is the same in terms of budgetary linkages and Information Technology (IT) in the Implementation of Electronic Village Budgetting Policy.

Analysis of Regional Financial Information Systems As A Media of Regional Financial Management Transparency In Indonesia

This study aims to analyze the transparency of local financial management as an effort to improve and accountability of regional financial information systems in Indonesia. The research method used the qualitative approach. The technique of collecting data using literature study and documentation. As for testing the validity of data using data triangulation. While the data analysis techniques used are the intensive analysis of the data that has been obtained with steps of data collection, data reduction, data classification, data presentation, and conclusion. The results show that the management of local finance in Indonesia has experienced a thorough correction of its management system. In general, local governments have applied transparency and accountability in financial management. However, in terms of accounting recording is still required the existence of coaching and further training, because it is not fully in accordance with the provisions. Regional Financial Information System (RFIS) is an information technology-based system that can provide information to the public regarding the accountability of Local Government in carrying out its duties, especially in the management of local finances. RFIS is one form of government transparency in local financial management.