Accountability Of Village Fund Management Research Articles

Accountability of Village Fund Management in the Perspective of Agency Theory

This study aims to determine how the role and understanding of village officials influence the accountability of village fund management. This study also wants to see agency problems in the accountability of village fund management. The results of this study are the role of village officials has a variable significance level of 0.03 0.05, which means that the role of village officials has a positive and significant effect on the accountability of village fund management. Furthermore, the understanding of village officials has a variable significance level of 0.02 0.05, which means that the understanding of village officials has a positive and significant effect on the accountability of village fund management. Based on the results of interviews with village officials, agency theory in village fund management is very important to ensure accountability and transparency or openness. The community as a principal must obtain clear information and have a role in supervision, while the village government as an agent is required to carry out its duties transparently and responsibly. With both formal and informal monitoring mechanisms in place, potential conflicts of interest and moral hazard issues can be minimised.

Accountability of Village Fund Management with the Village Financial System Application

The general background village fund management has become an essential aspect of local governance, ensuring transparency and accountability in rural development. Specific background the use of accounting systems in village fund management is regulated by government policies, including the application of financial system software to streamline reporting and accountability processes. Knowledge gap however, there is limited research that evaluates the effectiveness of these systems at the village level, particularly in terms of their transparency and participatory mechanisms. Aims this research aims to analyze the implementation of the accounting system in village fund management, focusing on its transparency, accountability, and public participation. Results the findings reveal that the village fund management in Ngampelsari Village is conducted transparently, with clear accountability from the planning stage to reporting and evaluation. Novelty this research provides new insights into how the adoption of the Siskeudes application enhances the transparency and accountability of village fund management, which has not been extensively explored in previous studies. Implications the results suggest that the village government should continue updating and refining the system to maintain public trust and ensure effective fund management, while future research should expand the scope to include multiple villages for comparative analysis. Highlights: Transparent accounting improves village fund management efficiency. The Siskeudes application enhances financial reporting accuracy. Public participation is vital for accountable village governance. Keywords: Governance, Management, Transparency, Accountability, Siskeudes

Competence, Reporting, and Accessibility in Village Financial Management Accountability

Accountability in village financial management is vital for promoting transparency and good governance at the local level. Despite its importance, there is limited understanding of how the competence of village officials, the presentation of financial reports, and the accessibility of these reports contribute to achieving financial accountability. This study addresses this knowledge gap by exploring the relationship between these factors and the accountability of village fund management in Krembung District, Sidoarjo Regency. Utilizing a quantitative approach, primary data were gathered through questionnaires from a purposive sample of 57 respondents across 19 villages. The data were analyzed using multiple linear regression with SPSS version 23. The findings indicate that the competence of village officials, the presentation of village financial reports, and their accessibility all have a positive and significant effect on the accountability of village financial management. The novelty of this research lies in its combined analysis of these three factors within a village context, providing comprehensive insights into enhancing financial accountability. Implications suggest that improving the skillset of village officials and financial reporting practices is essential to fostering better financial accountability at the village level. Highlights: Positive Effect: Competency, report presentation, and accessibility boost financial accountability. Quantitative Analysis: Study used questionnaires and multiple linear regression. Key Insight: Improving officials' skills and reporting practices enhances accountability. Keywords: Accountability, Village Financial Management, Competency, Financial Report Presentation, Accessibility

Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Se Kecamatan Suwawa Timur Kabupaten Bone Bolango

This research aims to determine the influence of human resource competency and the use of information technology on the accountability of village fund management. The research method used in this research is a quantitative method with an associative quantitative approach. The data used is primary data obtained from distributing questionnaires to Village Heads, Village Secretaries, Heads of Finance and BPD who have served in the last 3 years in East Suwawa District, Bone Bolango Regency. This research involves 3 variables, namely 2 independent variables and 1 dependent variable. Where the independent variable (X1) is Human Resource Competency, the independent variable (X2) is Information Technology Utilization and the dependent variable (Y) is Village Fund Management Accountability. Data analysis in this study used multiple linear regression. The results of the research show 1) Human Resource Competence has a positive and significant effect on accountability in village fund management, 2) The use of information technology has a positive and significant effect on accountability in village fund management, and 3) simultaneously human resource competence and the use of information technology have a positive and significant effect. significant to the accountability of village fund management.

QUALITY OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KOTA BARU VILLAGE, NEGRI AGUNG DISTRICT, WAYKANAN REGENCY

The accountability of village fund management in Kota Baru has not complied with the provisions of Pamengeri No113 of 2014. This research aims to assess the level of accountability of financial management of Kota Baru Village, Negri Agung District, Waykanan Regency. The research method applied is qualitative, where direct interviews are conducted with the treasurer, secretary, and village head. The results of the research prove that the principle of accountability in village fund management has been implemented well, reflecting positive financial governance. In terms of planning, implementation, and accountability. It is hoped that the application of this accountability principle can be improved in the future through increasing understanding of the village apparatus by participating in socialization and also improving the quality of education.

Analisis Akuntabilitas Pengelolaan Dana Desa di Kadu Agung Kecamatan Gunungsari

Village Fund Management is one of the most important things in realizing the Vision and Mission of an area to improve the welfare of the community. The aim of this research is to find out an analysis of the accountability of village fund management in Kadu Agung, Gunungsari District, Banten Province. The research method used was qualitative by conducting direct observations and interviews with several employees and the community in Kadu Agung Village, Gunungsari District. Based on the results of research by conducting direct interviews, it shows that the village fund planning stages are in accordance with the regulations that have been implemented and only involve a few community leaders, but not all of them can be realized, the implementation stage has an implementation schedule and the realization is not entirely in accordance with the schedule even though the community has assisted. The accountability of Kadu Agung Village employees only has evidence in the form of receipts for purchasing goods and not the entire community knows about their accountability. The results of managing village funds in Kadu Agung are not in accordance with the needs and expectations of the community because many poor people do not receive assistance from the village, causing inequality between the community and the Kadu Agung Village.

The Influence of Transparency, Internal Control Systems, Human Resource Competency, and Community Participation on The Accountability of Village Fund Management

The Influence of Transparency, Internal Control Systems, Human Resource Competency, and Community Participation on The Accountability of Village Fund Management

The Accountability of Village Fund Management: Study on Villages in the Sub-District of Dempet

Village fund accountability is the responsibility of the village government in managing village funds based on the village fund management law. This study aims to examine the effect of the competence of village apparatus, usage of information technology, community participation, internal control systems, and the application of administrative sanctions on village fund management accountability. The data source is from 62 village apparatus respondents from 16 villages in the Dempet sub-district. Data analysis uses multiple linear regression. The results of this study show that the competence of village apparatus, community participation, internal control systems, and the application of administrative sanctions have a significant positive effect on the accountability of village fund management. Meanwhile, the usage of information technology does not impact village fund management's accountability.

The Effect of Transparency and Accountability of Village Fund Management on Community Welfare

The objectives of this study are as follows: 1) To find out how transparent management of village funds affects the welfare of the people of Umanen Lawalu Village, Central Malaka District. 2) To find out how the Accountability of Village Fund Management affects the welfare of the Community of Umanen Lawalu Village, Central Malaka District. The research method used in this research is a quantitative method. Research methods are scientific procedures, practices, or procedures for obtaining data for research purposes that have certain useful and usable objectives. Based on the results and conclusions of the research, it shows that accountability and transparency in processing funds in Umanen Lawalu village, Central Malaka have a positive effect. If accountability and transparency are able to provide a positive response and are able to account for the proper use of funds for the community.

PENGARUH KOMPETENSI APARATUR,PARTISIPASI MASYARAKAT, DAN PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Pada Kecamatan Waru, Kabupaten Sidoarjo)

The aim of this research is to test, prove and analyze the influence of apparatus competency, community participation and internal control on accountability in village fund management. This research uses primary data in the form of distributed questionnaire data. The sample used was 100 respondents in Waru District, random sampling method. The analysis used in this research is partial least squares. Based on the research results, it can be concluded that the apparatus competency variable has no effect on the accountability of village fund management and the community participation variable. Meanwhile, the internal control variable influences the accountability of village fund management. The implications and suggestions are that strong internal controls can help prevent potential fraud and misuse of funds. This can create an environment free from unethical and harmful practices. With increased accountability, active community participation, and transparent use of funds, it is hoped that community trust in local government and the village fund management process will increase.

Analysis of Factors Affecting Accountability of Village Fund Management

The responsibility of the village government is to enforce accountability to the community. If there are irregularities in the management of village funds, the community's trust in the village government could decrease. The aim of this research is to examine the impact of various factors that influence the accountability of village fund management. The population in this study was from all villages in the districts of Skanto , Arso , Arso Barat, and Mannem. The sampling process uses purposive sampling, namely selecting village officials involved in managing village funds. This group consists of the village head, secretary and treasurer. Primary data collection was carried out through distributing questionnaires which were given directly to respondents. Multiple linear regression is a statistical tool used for data analysis. Next, the data is processed using SPSS 26.0 software. Based on research, the effectiveness of village officials and internal control systems is known to have a positive impact on the accountability of village fund management. In contrast, leadership and integrity systems do not appear to have a significant influence.

Akuntabilitas Pengelolaan Dana Desa: Peran Religiusitas, Partisipasi Masyarakat, Komitmen Organisasi Dan Moralitas Perangkat Desa

This study aims to examine and evaluate the influence of religiosity, community participation, organizational commitment, and morality of village officials on the accountability of village budget management in Kalitengah District, Lamongan Regency. This study used non-probability sampling techniques combined with multiple linear regression analysis. This study used a research sample of 57 village officials, namely the village head, village secretary, and village treasurer who are responsible for administering village finances in Kalitengah sub-district, Lamongan district. The findings of this study explain that religiosity, organizational commitment, and morality of village officials have a significant influence on the accountability of village fund management in Kalitengah District, Lamongan Regency. However, community participation does not have a significant influence on the accountability of village fund management in the sub-district. The findings of this study are expected to provide valuable input for village governments in making decisions about the allocation and use of village funds. In addition, the findings are also expected to be a valuable reference for future researchers in developing their research framework.

PENGAWASAN INSPEKTORAT DAERAH DALAM MEWUJUDKAN AKUNTABILITAS PENGELOLAAN DANA DESA DI KABUPATEN MALAKA

This study aims to determine the supervisory function and constraints of the Inspectorate in realising the accountability of village fund management in Malaka Regency. The type of research used is descriptive qualitative with a case study approach with research informants inspectors, planning and finance sections and auditors of the inspectorate of Malaka Regency. This research focuses on the implementation of supervision by using data collection techniques in the form of in-depth interviews, observation, literature study and documentation. The data collected was analysed using Nvivo 12 software with the analysis method developed by Miles and Huberman. The results of this study indicate that the inspectorate has carried out supervision but not maximally due to the discovery of corruption cases that occur, one of the breakthroughs of the Inspectorate is a consultation clinic. There are three obstacles experienced by the Inspectorate, namely budget limitations, short audit time and inadequate infrastructure access.

The Influence of Human Resource Competency, Use of Information Technology, Government Internal Control System and Use of Siskeudes on Accountability of Village Fund Management in Sedati District

The Influence of Human Resource Competency, Use of Information Technology, Government Internal Control System and Use of Siskeudes on Accountability of Village Fund Management in Sedati District

FAKTOR-FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS KALURAHAN DENGAN IDM PREDIKAT MANDIRI DI KABUPATEN SLEMAN)

This study aims to test and obtain empirical evidence of the positive effect of transparency, the quality of village apparatus on the accountability of village fund management. This study uses primary data in the form of a survey by distributing questionnaires directly to 44 villages that received IDM with 352 respondents. The sampling technique used was purposive sampling technique with criteria based on Permendagri No. 20 of 2018. The data testing method is descriptive statistical test, data quality test, and hypothesis testing. The results of this study indicate that transparency, the quality of village officials, and the government's internal control system have a significant effect on the accountability of village fund management

Apakah kejelasan sasaran anggaran dan sistem pelaporan memengaruhi akuntabilitas pengelolaan dana desa?

This research aims to determine the effect of clarity of budget targets and reporting system on accountability in village fund management in village throughout Asparaga Sub-District, Gorontalo Regency. The decrease in the amount of village funds received raise concern about the village's readiness in managing these funds. This research use quantitative methods using primary data obtained from questionnaire and measured using a likert scale. The data collection technique used a research questionnaire which was distributed to village officials with a total of 60 samples in this study. The tool used in this research is SPSS 27th version (statistical program for social science). Based on the results of the t test and f test of this research, it is known that clarity of budget targets and the reporting system has an influence on the accountability of village fund management. The clearer the budget targets and reporting systems in government, will help increase accountability in village fund management.

THE EFFECT OF CLARITY ON BUDGETARY TARGETS AND INTERNAL CONTROL ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT

This study aims to determine and analyze the effect of clarity of budget targets and internal control on the accountability of village fund management. The data used in this study is primary data collected through a research instrument in the form of a questionnaire. The sample in this study was village officials in Hamparan Rawang District, totalling 115 people. The sampling technique in this study was purposive sampling, which was then analyzed using multiple linear regression analysis with the SPSS version 25 application and with a significance level of 5%. The results of this study indicate that the clarity of budget targets and internal control affect the accountability of village fund management.

Analysis of the Effect of Apparatus Competence, Organizational Commitment, Community Participation, Utilization of Information Technology and Transparency on Accountability of Village Fund Management

The purpose of this study is to determine and analyze the effect of apparatus competency analysis, organizational commitment, community participation, use of information technology and transparency, on village fund management decisions (Village Case Study in Gempol District, Gempol Regency). The testing in this study was carried out with multiple linear regression analysis, t hypothesis test and F test. With multiple linear regression analysis in this study, b1 = 0.273 results showed a positive influence between the variables of Apparatus Competence (X1) on Village Fund Management Accountability, b2 = 0.586 showed a positive influence between the variables of Organizational Commitment (X2) on Village Fund Management Accountability, b3 = 0.351 shows a positive influence between the variables Community Participation (X3) on Accountability of Village Fund Management, b4 = 0.233 shows a positive influence between the variables of Information Technology Utilization (X4) on Accountability of Village Fund Management, b5 = 0.421 shows a positive influence between the variables of Transparency Utilization (X5) on Accountability of Village Fund Management. As for partial hypothesis testing, the t test was used, obtained the calculated t value for the Apparatus Competency variable (X1) of 2.687, tcalculate for the Organizational Commitment variable (X2) of 2.411, tcalculate for the Community Participation variable (X3) of 2.620, tcalculate for the Information Technology Utilization variable (X4) of 2.181, tcalculate for the Transparency variable (X5) of 2.552, with ttable criteria of 1.998 used in the test Ini.

The influence of village official competence, use of information technology, and community participation on accountability in village fund management

This study aims to determine the impact of village officials’ competence, use of information technology, and community participation on accountability in the management of village funds. Sampling used a multistage sampling technique, consisting of 30 villages in East Lombok Regency, Indonesia. Data and research hypotheses were processed using the Partial Least Square (PLS) technique using the Smart PLS 3.0 software application. The results of this research show that the competency of village officials, the use of information technology, and community participation have a significant positive effect on the accountability of village fund management in East Lombok Regency. The implications of the research as a contribution of thought and how the existence of village government (stewards) acts as an institution trusted by the community and government to act in accordance with the public interest, namely by increasing the competence of village officials, utilizing information technology and community participation to increase accountability in managing village funds.

AKUNTABILITAS DESA MAJU

This research aims to determine the influence of the role of village officials, the internal control system, the organizational commitment of the village government, and the use of the village financial system in Kutaraja District, Banda Aceh City. This type of research is quantitative research. The data used in this research is primary data obtained from distributing questionnaires to village officials in Kutaraja District, Banda Aceh City. The population in this study were all villages in Kutaraja District. Respondents in this study totaled 78 people. The sampling technique uses a census sample.The data in this study are from villages in Kuta Raja District, Banda Aceh because in Kutaraja District, only 33.3% of villages have IDM status as Independent Villages, the rest are still Developed Villages. The data analysis method used is multiple linear regression analysis using the SPSS version 25 application. The results of this research show that the role of village officials, the internal control system, the organizational commitment of the village government, and the use of Siskeudes simultaneously influence the accountability of village fund management. The results of this research also show that the role of village officials, the internal control system, and the use of Siskeudes have a positive effect on the accountability of village fund management, while the organizational commitment of the village government does not affect the accountability of village fund management in Kutaraja District, Banda Aceh City.