Accountability Of Village Fund Management Research Articles

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

The village fund program aims to provide services to rural communities, maximum economic recovery, the main program of the central government according to village authority, adjustment of new village habits, and the main thing is the achievement of village community welfare. This study aims to determine the effect of village fund management accountability and village policies on community welfare. The study took place in the Tulang Bawang area by determining as many as 19 villages spread over 5 sub-districts out of 147 villages in 15 sub-districts in the Tulang Bawang district. The research variable consisted of the independent variable, namely the accountability of village fund management (X1) and village policies (X2), and the dependent variable in the form of community welfare (Y). The influence of the accountability variable for village fund management on community welfare produces a path coefficient value of 0.237 with a T-statistic of 1.349 and P values of 0.178. The influence of village policy variables on community welfare produces a path coefficient value of 0.299 with a T-statistic of 1.835 and P values of 0.067. In conclusion, accountability for the financial management of village funds does not affect the welfare of the community. Meanwhile, village policies have a positive effect on the welfare of the community in Tulang Bawang village.

AKUNTABILITAS PENGELOLAAN DANA DESA DAN FAKTOR YANG MEMPENGARUHINYA

It is a responsibility of village officials to the community to manage Village Fund Allocation with accountable and transparent and also to involve the village community as much as possible so that it can guarantee that the implementation of Village fund Allocation have a full impact on community. This study aims to examine the effect of community participation, the role of village officials and the competence of human resources on the accountability of village fund management. The subjects of this research are village officials who directly manage the allocation of village funds. In total, there were 144 of research respondents were found and questioned for this research, which is consisting of village heads, village secretaries, and heads of financial affairs, all of these respondents came from 90 villages from 9 sub-districts in Banda Aceh City. Data collection was carried out using a questionnaire that was distributed directly to respondents from May to July 2021. The analytical method used was multiple linear with the SPSS version 22 application. The results showed that the variables of community participation (X1), the role of village officials (X2), and human resource competence (X3) either partially or simultaneously has a significant effect on the management and village accountability variable (Y).

The Role of Leadership Style in Organizational Culture and Competence to Improve Village Fund Management Accountability

This research aims to find out and obtain empirical evidence about the influence of organizational culture and competence on the accountability of village fund management with leadership style as a moderation variable. The sampling in this study used purposive sampling method that produced a sample of 90 village treasurers from 18 districts of Magetan district. This research data analysis method uses Structural Equation Modeling (SEM) analysis with Partial Least Squares (PLS). The results showed that the competence and culture of the organization had a positive effect on the accountability of village fund management. Leadership style is able to moderate the influence of organizational culture and competence on the accountability of village fund management positively and significantly.

PENGARUH KEPEMIMPINAN, KEJELASAN SASARAN ANGGARAN, DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI KECAMATAN BEBANDEM KABUPATEN KARANGASEM

The study aims to investigate the effectiveness of leadership, clarity of budget targets, supervision on the accountability of village fund management. Village office employees from 8 villages in the sub-district of bebandem as the population. Purposive sampling method was used in determining the sample so that 72 respondents were obtained. Following the instrument test and the classical assumption test performed, multiple linear regressions analysis, determination,t test and F test were used to evaluate the data. The study resulted in there indicate that leadership, clarity of budget targets, and supervision take effect a positive and significant for the accountability of village fund management in village governments throughout the bebandem district, karangasem Regency.

PENGARUH FINANCIAL GOVERNANCE, PERAN PERANGKAT DESA DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA Se-KECAMATAN MENGWI

Accountability for managing village funds is defined by an obligation to carry out reporting and also accountability for the success or failure of the implementation of the organization's mission to fulfill or realize predetermined results, with media accountability carried out in a regular manner. Factors that influence the accountability of village fund management are financial governance, the role of village officials and clarity of budget targets. The sample in the study was 45 people consisting of the Village Head, Village Secretary, and Village Treasurer in all Mengwi District. The sampling technique in this study used a saturated sample, data was collected using a questionnaire. Data were analyzed by Validity Test, Reliability Test, Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, F Test, Coefficient of Determination Test and t Test. From the results of this study, financial governance, clarity of budget targets and the role of village officials have a significant and positive influence on the accountability variable for managing village funds in villages throughout Mengwi District..

The Role of Commitment, Competence, Internal Control system, Transparency and Accessibility in Predicting the Accountability of Village Fund Management

Village fund management is an important challenge for village officials that can pose crucial potential in the use of such funds. Therefore, this study aims to test the accountability of village fund management reviewed from the commitment of village apparatus, competence of village apparatus, internal control system, transparency, and accessibility. The survey method through questionnaire instrument was con-ducted in 19 villages, with a total sample of 76 village apparatus. Based on the results of multiple regression analysis, it shows that accessibility is the most important factor in realizing accountability of village fund management. In addition, internal control systems and transparency have a positive effect on the accountability of village fund management. While the commitment and competence of village apparatus has no effect on the accountability of village fund management. This study contributes to the literature of village fund management both theoretically and practically.

The Effect of the Use of Information Technology, Internal Control Systems, and Human Resource Competence on The Accountability of Village Fund Management in Bungaraya District

This study aims to examine the influence of Information Technology Utilization, Internal Control System and Human Resource Competence on Village Fund Management Accountability in Bungaraya District. The population in this study was all village offices in Kecamtan Bungaraya, namely there were 10 villages and the number of samples used was 10 villages with 40 respondents. The sample return technique uses census techniques. This research is a quantitative research using survey methods. Data collection techniques by distributing questionnaires. The data analysis techniques used are descriptive statistics, descriptive tests, data validity tests, classical assumption tests, multiple liner regression analysis and hypothesis testing. The results showed that the use of information technology, internal control systems, and human resource competencies had a positive and significant effect on the accountability of village fund management. It is known that the value of R-Square is 0.810. This value means that the magnitude of the influence of the use of information technology, internal control systems and human resource competence on the accountability of village fund management in Bungaraya District is 81% while the remaining 19% is known to other variables that were not studied in this study.

The Effect Quality of Supervision of Village Consultative Body and Community Participation in Village Fund Management Accountability

This study aims to examine the supervision quality effect of the village consultative body and community participation on the accountability of village fund management in Malacca Regency, East Nusa Tenggara Province in Indonesia. The research sample of 372 respondents was selected using accidental sampling technique. Data was collected by giving questionnaires directly to the respondents. The data results analysis show that the supervision quality of the village consultative body and community participation has a positive and significant impact on the accountability of village fund management.

Village Fund Management Accountability in Keroit Village, West Motoling District South Minahasa Regency

The problem in this study is the accountability of village fund management in Keroit Village, West Motoling District, South Minahasa Regency. The purpose of this study is to describe and analyze the implementation of the village fund management accountability system in Keroit Village, West Motoling District, South Minahasa Regency. This research method uses a descriptive qualitative approach and in obtaining research data in the form of primary data and secondary data, the researchers use data collection techniques through observation, interviews, and documentation with data collection techniques through data reduction, data presentation, and verification conclusions. The location of this research is in Keroit Village,West Motoling District, South Minahasa Regency. The results of this study indicate that the Accountability of Village Fund Management in Keroit Village by the government has not been implemented by the principles of financial management and related policies, according to the findings in the field by researchers that the Keroit village government is less open in providing information about Keroit village finances to the community and The limited information media available makes many people not aware of what village funds are used for, there is a report on the realization of the APBDes implementation by the village government which turns out that these programs are not visible in the community but have been realized by the government in the form of a report.

Faktor yang Memengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Denpasar Utara

Accountability is the responsibility of the village government regarding the management of village funds to the community in a transparent, honest, orderly and disciplined manner. The purpose of providing village funds is in line with Law no. 6 of 2014 which is to improve the welfare of the community. This study aims to determine the effect of village head leadership, village apparatus competence and community participation on fund management accountability in 8 villages in North Denpasar District with 178 respondents. Data collection by using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that the leadership of the village head and the competence of the village apparatus had a positive influence on the accountability of village fund management in North Denpasar District, while community participation had no significant effect on the accountability of village fund management in North Denpasar District.
 Keywords : Accountability; Leadership; Competence; And Community Participation.

PENGARUH KOMPETENSI APARAT DESA DAN TINGKAT PENDIDIKAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Aparat Desa Se Kecamatan Walea Besar Kabupaten Tojo Una-Una)

This study aims to determine the effect of the competence of village officials and education and training simultaneously on the accountability of village fund financial management by the Village Government in Walea Besar District, Tojo Una-Una Regency partially or simultaneously. This research is a quantitative study. The population in the study was 113 village officials, then the sampling method was purposive sampling so that the sample in the study was 39 people. The results of this study indicate that the competence of village officials and the education and training of village officials partially or simultaneously have a significant effect on the accountability of village fund management in the village of Walea Besar District, Tojo Una-Una Regency. The value of Ajusted R Square is 0.622. This value shows that 62.2% of the variability of village fund management accountability in the Village in Walea Besar District, Tojo Una-Una Regency can be explained by the competence of village officials and education and training of village officials, while the remaining 37.8% can be explained by other variables. which were not examined in this study were the variables of the role of the village head and the awareness of the apparatus.

Transparency and Accountability of Village Fund Management: A Case Study in Maitara Tengah Village City Of Tidore Islands

This study aims to explore whether the management of village funds in Desa Maitara Tengah, Tidore Islands City has been carried out in transparent and accountable manner or not. This was motivated by a decrease in the Village Revenue and Expenditure Budget (Indonesian: Anggaran Pendapatan dan Belanja Desa/APBDesa) in 2020, which may have been due to non-transparent and accountable management. For this reason, a total of 70 questionnaires were distributed to villagers, who were at least 17 years old. By using the descriptive analysis method, the results show that the management of village funds has been carried out transparently andaccountability, both in the planning, implementation, administration, reporting, and accountability processes. Thus, the decline in village budget and expenditure in 2020 was not caused by non-transparent and accountable managers, but by other factors that were not discussed in this study.

Peran BPD Sebagai Mitra Pemdes dalam Meningkatkan Akuntabilitas Pengelolaan Dana Desa

Accountability is very important in managing village funds. The Village Consultative Body is a village institution that has an important role as a partner of the village government in realizing and increasing the accountability of village fund management. This role starts from planning the allocation of village funds, implementing the program, to reporting as a form of accountability carried out by the village government. The problem that has occurred so far is the low mastery/understanding of BPD members on the importance of the BPD's role in realizing and increasing village fund management accountability. This service is carried out to improve the human resources of the BPD in Pulau Permai Village in understanding and applying the role of the BPD in creating accountability in the village. This activity was carried out at the Pulau Permai Village Meeting Building, Kec. Tambang District. Kampar. The approach taken is training and technical guidance, namely by providing an explanation of the material in tutorials and discussions.

PENGARUH SISTEM AKUNTANSI KEUANGAN DESA, PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

Accountability is an obligation to be responsible for the success or failure in carrying out the mission of an organization in achieving a predetermined goal. This study aims to determine the effect of the village financial accounting system, the use of information technology and supervision on the accountability of village fund management in villages throughout Ubud District. The sample in this study was 95 village officials. The sampling method used was purposive sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression, coefficient of determination, model feasibility, t-test. From the results of this study, the village financial accounting system does not have a significant effect on the accountability of village fund management. The use of information technology has a positive and significant effect on the accountability of village fund management. Supervision has a positive and significant effect on the accountability of village fund management.

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PELAPORAN, DAN PARTISIPASI MASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

Village funds are funds used to fund governance, implementation of development, community development, and community empowerment. The purpose of this study was to examine the effect of the use of information technology, reporting systems, and community participation on the accountability of village fund management in villages in Kerambitan District. The population used in this study were all village officials in 15 villages in Kerambitan District, totaling 235 personnel. Determination of the sample using purposive sampling method in order to get 120 people as the sample. After the instrument test and classical assumption test were carried out, data analysis was carried out using multiple linear regression analysis, determination, t test, and F test. The results of the analysis showed that the use of information technology had a positive effect on the accountability of village fund management in villages in Kerambitan District. The reporting system has a positive effect on the accountability of village fund management in villages in Kerambitan District. Community participation has a positive effect on the accountability of village fund management in villages in Kerambitan District.

PENGARUH SISTEM KEUANGAN DESA, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN TRANSPARANSI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI PADA DESA DI KABUPATEN ACEH TENGAH)

The purpose of this study was to examine the effect of the village financial system, government internal control, and transparency on the accountability of village fund management (study on villages in Kabupaten Aceh Tengah). This research is a quantitative research with a questionnaire used as primary data elicitation and interval scale as a measure. The research was conducted in Kabupaten Aceh Tengah. A total of 90 respondents were selected, consisting of Banta, Treasurer, and the head of budgeting. The sampling technique used purposive sampling. The data analysis technique used was multiple linear regression facilitated by SPSS version 25. The results showed that the variables of the village financial system, government internal control system, and transparency had a simultaneous effect on the accountability of village fund management. However, the results of the partial transparency research have no effect on the accountability of village fund management

PENGARUH KEJELASAN SASARAN ANGGARAN,KOMPETENSI APARATUR DESA,DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

This research aims to examine and analyze the effect of clarity, budget targets, the competence village officials and the internal control system on the accountability of village fund management. The entire village apparatus in the Sukawati District Government, Gianyar Regency, totaling 12 villages in the Sukawati District, were used as the population in this study and the sample in this study were 95 people. The questionnaire was used as a tool to collect data and purposive sampling was used to determine the sample. Multiple linear regression analysis was used as an analytical technique.
 The clarity of budget objectives will not affect the accountability of the village and village government is the result of this research. Partially, only the ability of village officials has an influence on the accountability of village fund management at the Sukawati District Government Office, Gianyar Regency, while the clarity of budget targets and the internal control system has no effect on the accountability of village fund management at the Sukawati District Government Office, Gianyar Regency.

The Influence of Competence, Role of Village Apparatus and Understanding of Village Fund Management on Village Fund Management Accountability


 Accountability within government agencies, the principles of accountability can be observed. This study aims to determine the effect of competence, the role of village officials and understanding of village fund management on the accountability of village fund management in Sidoarjo Regency. This research method uses quantitative, data collection is done by questionnaire. The sample that can be used as respondents is 75 respondents. The sampling technique used is purposive sampling. The analysis technique in this study is multiple linear regression analysis. The results showed that, Competence affects the accountability of village fund management in Sidoarjo Regency, the role of village officials affects the accountability of village fund management in Sidoarjo Regency and understanding has no effect on village fund management accountability in Sidoarjo Regency.

The Effect of Internal Control System on Village Fund Management Accountability; Empirical Study in Kudus Regency

Internal control is a process influenced by human resources and information technology systems designed to help organizations achieve a goal. Process accountability in managing village funds is the willingness of village fund managers to accept responsibility for what is assigned to them efficiently, effectively, fairly, and transparently by involving the community. The demand for accountability on public institutions, both at the central and regional levels, has become a phenomenon of the development of the public sector, especially in the government sector. The purpose of this study was to analyze the effect of the internal control system on the accountability of village fund management. The population in this study were village officials in all villages in Kudus Regency. The number of village officials in all villages in the Kudus Regency is 492, while the sample obtained is 83 respondents. The research method used is quantitative research with primary data types. The data collection technique in this study was by distributing questionnaires to each village apparatus. Determination of the selected respondents using the Convenience Sampling technique. The test method uses a Structural Equation Models (SEM) approach, using the alternative method WarpPLS 7.0. The results showed that the internal control system had a significant positive effect on the accountability of village fund management.

Akuntabilitas Pengelolaan Dana Desa: Studi Kecamatan Losari

The purpose of this study was to analyze the influence of the competence of village fund managers, internal control systems, community participation, the use of information technology on the accountability of village fund management. The sampling method used simple random sampling with a sample size of 50 village officials in villages throughout Losari District, Cirebon Regency. This study uses an analytical method with the Partial Least Square (PLS) approach using the WarpPLS software. The results showed that the competence of village fund managers, internal control systems, community participation had a positive effect on the accountability of village fund managers, while the use of information technology had a negative effect on the accountability of village fund management.