Accountability Of Village Fund Management Research Articles

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.

Moderasi Asas Kemandirian Tamansiswa pada Akuntabilitas Dana Desa di Desa Kapanewon Tempel Kabupaten Sleman, Daerah Istimewa Yogyakarta

This research was conducted to examine the influence of the competence of village government officials and internal control systems on accountability in village funds management with the principle of independence as a moderating variable in Kapanewon Tempel Villages, Sleman Regency. The method used in this research is descriptive quantitative and primary data is taken through questionnaires. This research is a quantitative research type. The population in this study were village officials in the villages in Kapanewon Tempel. Units of analysis are the village head, BPD, village secretary, village treasurer, head of finance, head of planning, head of administration, and head of services. Samples were taken using a purposive sampling technique, which makes the entire population sampled in this research. The total sample in this research was 64 respondents. Data analysis shows that 1) the competence of village officials has a positive influence on the accountability of village fund management; 2) the internal control system has a positive influence on the accountability of village fund management; 3) the principle of independence does not moderate the competence of village officials towards accountability in managing village funds, and 4) the principle of independence does not moderate the internal control system towards accountability in managing village funds.

AKUNTABILITAS PENGELOLAAN DANA DESA DI KOTA BANDA ACEH: KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, DAN TRANSPARANSI

This study aims to determine the effect of apparatus competence, community participation, and transparency on the accountability of village fund management in Banda Aceh City. This type of research is quantitative research using primary data from questionnaires distributed directly to 73 villages in Banda Aceh City. The respondents in this study were 180 village heads, village secretaries, and village treasurers in Banda Aceh City. The sampling technique uses the simple random sampling method. The data analysis method uses the SPSS application version 23. The results show (1) apparatus competence, community participation, and transparency simultaneously affect the accountability of village fund management in Banda Aceh City, (2) apparatus competence has a positive effect on the accountability of village fund management in Banda Aceh City, (3) community participation has a positive effect on the accountability of village fund management in Banda Aceh City, and (4) transparency negatively affects the accountability of village fund management in the City Banda Aceh.

THE ACCOUNTABILITY OF VILLAGE FUNDS AND INTERNAL CONTROL

Research Purposes. This study aims to examine the variables that affect accountability for village fund management in Kedu District. The role and competence of village apparatus are the factors tested in this study, with the internal control system as the moderating variable. Research Methods. To get the results, this study selected village device respondents based on the purposive sampling method. The results of 132 respondents were involved in this study. The data obtained is processed using Partial Least Square (PLS). Research Results and Findings. This research reveals that the role of village apparatus has no influence on the accountability of village fund management. Meanwhile, the competence of village apparatus has a positive influence on the accountability of village fund management. In addition, in the context of moderation, the internal control system has an influence on the role of village apparatus and accountability of village fund management. Meanwhile, the internal control system cannot affect the relationship between the competence of village apparatus and accountability of village fund management.

The Influence of Village Apparatus Competency, Village Treasurer's Tax Compliance, and Community Participation on Accountability of Village Fund Management in Tambak District, Gresik Regency

This study aims to examine the impact of the competence of village apparatus, tax compliance of village treasurers and community participation on the accountability of village fund management, especially in villages in Tambak District, Gresik Regency. The method adopted in the following research is a quantitative method with a population of 13 villages in Tambak District, while the sample is 6 villages in Tambak District. The test utilizes the Statistical Product and Service Solution (SPSS 22) application with multiple linear regression analysis tests, t tests, f tests and determination tests (R). Research findings show that the competency of village aparatus does not have a significant positive impact on the accountability of village fund management, while the village treasurer's tax compliance and community participation have a significant positive impact on the accountability of village fund management.

PENGARUH KOMITMEN ORGANISASI, MOTIVASI APARATUR DAN SISTEM PELAPORAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Pemerintah Kampung di Kecamatan Seruway)

This research aims to determine the influence of organizational commitment, apparatus motivation and reporting systems on the accountability of village fund management in Seruway District. The sample in this study consisted of 60 respondents. The data analysis method uses multiple linear regression analysis, t test, F test, and coefficient of determination test. The regression equation in this study is Y = 4.117 + 0.291X1 + 0.165 X2 + 0.498X3. Organizational commitment, apparatus motivation and the reporting system simultaneously have a positive and significant effect on the accountability of village fund management in the village government in Seruway District. From the coefficient of determination test, it can be explained that the variables of organizational commitment, apparatus motivation and reporting system influence the accountability of village fund management in the village government in Seruway District by 51.5%, while the remaining 48.5% is influenced by other variables outside this research model.

Influence of Village Apparatus Competence And Clarity Of Budget Targets For Accountability Of Village Fund Management


 
 
 
 This study evaluated the accountability of village fund management in Ciparay Village, Bandung, West Java Indonesia. The precise goals were to determine how Village Apparatus Competence and Clarity of Budget Targets affected Acountability of Village Fund Management.
 The study was descriptive in nature, and the data collecting and analysis methods used were quantitative. A questionnaire was used to collect data from a sample of 56 responden. SPSS Version 25.0 and 5% significance level were used to analyze the data and produce both descriptive and inferential statistics. The study concluded.
 It was found that Village Apparatus Competence and Clarity of Budget Targets affected Acountability of Village Fund Management. It is hoped that this research can be used as an additional positive input reference for village officials, regional government and central government, to evaluate village fund allocation policies and systems to implement the principle of accountability in managing village funds. Apart from that, the community must also have awareness and concern so that they can participate in managing village funds.
 
 
 
 

ANALISIS FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA PADA KABUPATEN KUANTAN SINGINGI

This study aims to analyze the factors that have an impact on village fund management accountability, which consists of internal control systems, financial report accessibility, community participation, and information technology utilization on village fund management accountability in Kuantan Singingi district. This study is aquantitative research. The population in this study is a village in Kuantan Singingi Regency, Riau Province. The sample in this research is a developing village in Kuantan Singingi, Riau Province and uses purposive sampling method. The type of data used in this research is primary data. Data collection techniques using a questionnaire. The analytical method used is Multiple Regression Analysis. The statistical findings of this study reveal that the factors of Internal Control System, Community Participation, and Information Technology Utilization impact the Accountability of Village Fund Management but not the Accessibility of Financial Reports. As a consequence, it is intended that this research will contribute to the growth of accounting literature, and that the findings would be useful to the Village Government in managing its strategic actions.

Sharia Accounting Perspective: The Influence of Community Participation, Use of Information Technology, and Apparatus Competence on Village Fund Management Accountability

The aim of this research is to find out whether community participation, use of information technology, and apparatus competence have a positive effect on the accountability of village fund management and to examine the accountability of village fund management from a Sharia Accounting perspective. This research is a quantitative research where the population in this study was obtained from 15 villages with 75 respondents. The sampling technique used was purposive sampling. Data was obtained by documentation and questionnaires using multiple linear regression analysis. The results of this research show that Community Participation, Use of Information Technology and Apparatus Competence each have a positive and significant effect on village fund management accountability. Accountability from an Islamic economic perspective will be realized if village officials are able to fulfill their obligations to convey their mandate and responsibility for what they have done to agencies or communities who have the right to accept that accountability.

Pengaruh Aksesibilitas, Sistem Pengendalian Internal Pemerintah, Transparansi, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa

AbstractPurpose – This purpose of this study is to examine the accountability of village fund management in terms of accessibility, government internal control system, transparency and use of information technology.Design/methodology/approach – This study used a survey method through the distribution of questionnaires conducted in 49 villages spread across 6 sub-districts in Lebong regency, with a total of 49 village treasurer respondents. The relationship between variables was analyzed using SPSS.Findings – The results of multiple regression analysis shows that 1) Accessibility has a negative influence on the accountability of des fund management. 2) The government's internal control system has a positive influence on accountability of village fund management. 3) Transparency has a positive influence on the accountability of village fund management. 4) Utilization information technology has a positive influence on the accountability of village fund management.Originality/value – This research is aimed at village governments regarding village financial management. This was done to see more clearly the form of accountability of village governments in managing village funds, where there are still many village governments that cannot be accountable for village funds, especially Lebong district. As well as explaining how the government's internal control system, accessibility, transparency and use of information technology explain the accountability of village fund managementResearch limitations/implications – The limitation of this research is that the statements in the accessibility questionnaire are still inaccurate in explaining the accessibility variables. The implication of this research is to prove that agency theory in line with the variables of accessibility, internal control system, transparency and use of information technology related to accountability village fund management. According to the results of this research, it is hoped that it can provide benefits for the village government as a reference or material for consideration in making decisions regarding the importance of responsible management village funds and as a consideration in making policies for increasing accountability of village funds.Keywords: Accessibility, accountability of village fund management, government internal control system, transparency, utilization of information technology.Article Type: Research Paper

Determinan Akuntabilitas Pengelolaan Dana Desa di Kecamatan Balongpanggang Kabupaten Gresik

The accountability of village fund management plays an important role in developing a village. The purpose of this study was to test and prove the effect of village apparatus competence, internal control system, information technology utilization, and community participation on the accountability of village fund management in Balongpanggang District, Gresik Regency. This research was conducted in Balongpanggang District, Gresik Regency, totaling 25 villages. The sample was taken using purposive sampling technique and obtained as many as 150 respondents who had criteria, including village officials who knew about the accountability of village fund management consisting of the village head, village secretary, finance head, planning head, Kasi Kesra, and the Village Consultative Body (BPD). Data collection techniques using primary data sourced from questionnaires. The analysis technique used was SEM-PLS. The results showed that the competence of village officials, technology utilization, and community participation had an effect on the accountability of village fund management in Balongpanggang District, Gresik Regency, while the internal control system had no effect on the accountability of village fund management in Balongpanggang District, Gresik Regency.
 Keywords: Community Participation, Internal Control System, Utilization of Information Technology, Village Apparatus Competence, Village Fund Management Accountability.