Competence Of Apparatus Research Articles

Pengaruh Kompetensi Perangkat Desa, Sistem Pengendalian Internal dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Sidemen Kabupaten Karangasem

This research was conducted at the Village Government of Sidemen District, Karangasem Regency. The purpose of this study was to determine the effect of village apparatus competence, internal control system and community participation on village fund management accountability in Sidemen sub-district, Karangasem district. The population used in this study were all village officials in the villages of the Sidemen District. The sampling technique used in this research is purposive sampling where the sample in this study is village officials who carry out village fund management in Sidemen District. The number of respondents in this study were 80 respondents. The analytical technique used is multiple linear regression analysis, the coefficient of determination and to test the hypothesis used is the t test and f test using the IBM SPSS Statistics 21 tool. The results of this study found that Village Apparatus Competence had no significant effect on Village Fund Management Accountability, while the Internal Control System and Community Participation have a positive and significant impact on Village Fund Management Accountability.

Determinan Pencegahan Kecurangan Pengelolaan Dana Desa Dimoderasi Kompetensi Aparatur

A quality report is a demand that must be carried out by the village head. A village government that is free from fraud is a government that implements accountability and transparency in every activity. The purpose of village government activities is to improve the village economy. The purpose of this study is to determine the determinants of preventing fraud in village funds in moderating the competence of the apparatus. The research site is in Wajak sub-district, Malang district. The research population is all village officials in Wajak sub-district. The sampling technique used a saturated sample. The research sample is 104 village officials. The data analysis technique uses Smart PLS. The results showed that Fraud prevention, Whistleblowing, and morality had an effect on preventing fraud in village funds. A good control system reduces fraud in the management of village funds. Whistleblowing is behavior that reports fraud and has an impact on reducing fraud in managing village funds. Good morality reduces fraud in village funds. The competence of the apparatus strengthens the relationship between the government's internal control system and morality towards preventing fraud in village funds. The competence of professional apparatus with good morals and good fraud prevention implementation further reduces village fund fraud. The competence of the apparatus has not been able to moderate the relationship between whistleblowing and the prevention of village funds. The implication of this research is that professional officials who have a caring attitude are needed to report anything that deviates from the existing rules.

The Influence of the Role of Village Apparatus, Competence of Village Fund Management Apparatus and Government Internal Control System on Village Fund Management Accountability (Study on Villages in Kumelembuai District)

<p>This study aims to determine the effect of the role of the village apparatus, the competence of the village fund management apparatus, and the government's internal control system either partially or simultaneously on the accountability of village fund management in Kumelembuai District. This type of research is quantitative research with data collection methods, namely questionnaires filled out by respondents with a population of 101 and all of them are used as research samples. The data analysis method used was multiple linear regression using IBM SPSS 26. The results of this study shows that the government's internal control system has a positive and significant effect on the accountability of village fund management, while the role of village officials and the competence of the village fund management apparatus partially does not affect the accountability of village fund management.</p>

Implementation of the National Civil Apparatus Competency Policy Strategy in Sinjai Regency

Competency development is an effort to increase knowledge, skills, abilities and thinking maturity which is automatically accompanied by changes in morals and behavior in carrying out government and development tasks, one of which is through education and training programs. This study aims to determine the Implementation of the Competency Development Policy Strategy of the National Civil Apparatus in Sinjai Regency. This type of research is qualitative. Data collection techniques used are interview, observation and documentation methods. The data analysis techniques used are data reduction, data display and data verification. The results of this study indicate that the Implementation of Competency Development Policy Strategies for National Civil Apparatus in Sinjai Regency. One of the obstacles lies in the ability of regional finances to conduct competency tests at all levels in national civil apparatus. Meanwhile, one of the supporting factors is the enthusiasm of the employees in improving competence through education and training.

Analisis Faktor-Faktor yang Mempengaruhi Kecenderungan Kecurangan pada Pengelolaan Dana Desa (Survei pada Pemerintahan Desa di Kabupaten Bandung Barat)

This study aims to determine the factors that affect the tendency of Village Fund management fraud in West Bandung District with the Fraud Hexagon Theory perspective. This study uses a quantitative method with the population is the village apparatus in West Bandung District and has 95 samples from 22 village governments that were selected by purposive sampling technique. The hypothesis is tested using a Partial Least Square (PLS) based approach that is carried out by the Smart PLS 3.0 application. The results showed that Stimulus (Compensation Suitability) no significantly negatively affects the tendency of Village Fund management fraud. In contrast, Collusion significantly negatively affects the tendency of Village Fund management fraud. Then, Capability (Village Apparatus Competence) and Rationalization (Organizational Culture) significantly positively affect the tendency of Village Funds management fraud. However, Opportunity (Effectiveness of Government Internal Control System) and Ego (Village Apparatus Morality) no significantly positively affect the tendency of Village Fund management fraud.

Improving the Competence of State Civil Apparatus in the Vuca Era

Indonesia is facing the Industrial Revolution 4.0 which affects aspects of human life. This era is often characterized by the condition of VUCA, which stands for Volatility (turbulence), Uncertainty (uncertainty), Complexity (complex), and Ambiguity (unclear). The importance of increasing competence in the State Civil Apparatus (ASN) and the impact of the VUCA era will also be increasingly felt. with the aim that ASN with qualified leadership qualities. This research is intended to provide management recommendations to improve the professionalism of ASN. This type of research is qualitative (doctrinal). Qualitative normative research is intended to formulate the basic problems being faced by using a measurable analytical knife. The results of this paper are recommendations for succession management which are suggested to be implemented in government agencies as well as the work culture of ASN in the future by obtaining appropriate cadres of leaders in facing the challenges of changing eras.

Pengaruh Kompetensi Aparatur, Sistem Pengendalian Internal, Komitmen Organisasi dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency.
 This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.
 The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

Faktor-faktor yang mempengaruhi akuntabilitas pengelolaan dana desa

The research was conducted with the intention of empirically testing the influence of the competence of the village apparatus, the utilization of the village financial system, community participation, and the government's internal control system on the accountability of village fund management in Kepohbaru District, Bojonegoro Regency. This research uses quantitative methods. The data used is primary data obtained from questionnaires that have been distributed. The purposive sampling technique was used in this study and obtained 102 respondents consisting of village heads, village secretaries, heads of financial affairs, heads of general affairs, government kasi, people's welfare kasi, service kasi, planning kasi and hamlet heads in Kepobharu District, Bojonegoro Regency. After testing, results were obtained, namely internal government control, the competence of village apparatus, and community participation had a significant effect on the accountability of village fund management, while the use of siskeudes did not affect the accountability of village fund management.

Pengaruh kompetensi aparatur pemerintah, partisipasi masyarakat, Sistem Pengendalian Intern Pemerintah (SPIP) dan gaya kepemimpinan terhadap good governance pada pengelolaan keuangan SKPD Kabupaten Balangan

The implementation of good governance is very important that there are several variables that have a strong influence on good governance. This study examines the influence of (1) the relationship between government apparatus competence on good governance in financial management of the SKPD Kabupaten Balangan, (2) the relationship between public participation on good governance in financial management of the SKPD Kabupaten Balangan, (3) the relationship between Government Internal Control System (SPIP) on good governance in in financial management of the SKPD Kabupaten Balangan, and (4) the relationship between leadership style on good governance in financial management of the SKPD Kabupaten Balangan The population in this study were employees in the financial sectore at 41 SKPD in SKPD Kabupaten Balangan and auditor in Kabupaten Balangan, numbering 287 people. While the sample size were 138 persons, including 123 people from three respondents in each SKPD and 15 people from auditor. The sampling technique used was purposive sampling. The method of collection data is based on questionnaire (questionnaire). Data analysis technique used are multiple regression analysis and SPSS version 25.The analysis found that government apparatus competency, community participation, and the government's internal control system (SPIP) have positive effect on good governance in financial management of the SKPD Kabupaten Balangan. Meanwhile, the leadership style has no effect on good governance in in financial management of the SKPD Kabupaten Balangan.

Analysis of Determinants on Village Fund Management Accountability

Village fund management accountability is the most important focal point for village officials because it shows responsibility and success in managing village funds. Accountability is an important part in providing reports and being accountable for any success or failure in carrying out the goals that have been set by the organization previously. Factors that influence the success of village fund management accountability are village apparatus competence, control system, use of technology, community participation, village financial system and transparency.This study aims to empirically test and analyze the effect of village apparatus competence, internal control system, technology utilization, community participation, village financial system and transparency on village fund management accountability in villages in Candimulyo District. The sample of this study amounted to 108 respondents, where the sampling technique in this study used purposive sampling. The data collection method used is a questionnaire. The hypothesis testing technique in this study uses multiple linear regression analysis, F-test and t-test. Based on the tests that have been carried out, the results of the study show that the competence of the village apparatus has a positive effect on the accountability of village fund management. Based on this research, the internal control system, the use of information technology, community participation, the village financial system and transparency have no effect on the accountability of village fund management.

FAKTOR-AKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA

This study aims to provide evidence regarding Village Fund Management. In particular, this study examines the effect of apparatus competence, community participation, internal control and organizational commitment on village fund management accountability. This research is an empirical study using quantitative methods based on secondary data. The sample selection of this study used a purposive sampling method with a total of 127 questionnaires distributed in Kapur IX District. The test of this study used SPSS Version 20. It was used in data analysis and hypothesis testing. The results of this study found that the competence of the apparatus, community participation, internal control, and organizational commitment have an effect on the accountability of village fund management

Komitmen Organisasi dan Prosocial Behavior Sebagai Pemoderasi Kompetensi Aparatur Terhadap Akuntabilitas Pengelolaan Dana Desa

This study aims to examine organizational commitment and prosocial behavior as a moderator of the influence of apparatus competence on the accountability of village fund management in Tabanan Regency. The data source is primary data collected through questionnaires distributed in 133 villages in Tabanan Regency. The sampling method used was cluster random sampling with the village head, village secretary, and village treasurer as respondents, totaling 108 people. The data analysis used in this research is Path Analysis (SEM-PLS). This study found that the competence of the apparatus had a positive and significant effect on the accountability of village fund management. The results of the moderating effect test, this study found that organizational commitment was able to strengthen the influence of apparatus competence on the accountability of village fund management received and prosocial behavior was able to strengthen the influence of apparatus competence on the accountability of village fund management received. 
 Keywords: Commitment; Prosocial Behavior; Competence; Accountability.

Supervision of BPD, Competence of Government Apparatus, Against-Asset Management-and Village Fund Allocation with Internal-Control System

This study aims to test and evaluate empirically the effect of Asset Processing and Village Fund Allocation through the Village Consultative Body Supervision Function, Information Technology Utilization, and Village Government Apparatus Competence which is carried out using the Internal Control System in Ulu Barumun District, Padang Lawas Regency, North Sumatra Province. This study used a qualitative descriptive evaluation method of the CIPP model (Context, Input, Process, Product) which refers to a quantitative study. Data collection techniques in this study were carried out through 1) interviews, 2) observation, and 3) Documentation Study. Data analysis used a flow model with data reduction steps, data presentation, and validated conclusions using triangulation techniques of sources and methods. The data in this study came from 15 village government officials consisting of the village head of Ulu Barumun District, Padang Lawas Regency, North Sumatra Province using a simple random sampling method in 5 villages in Ulu Barumun District, Padang Lawas Regency, North Sumatra Province related to Asset Processing and Fund Allocation. The results showed that : (1) The evaluation of the context component had gone well / got a good score (2) The evaluation of the input component in this study was still not going as expected, it got / the score was not good (3) The evaluation of the process components shad gone well / gets a good score (4) Evaluation of product components has gone well / gets a good score. The overall evaluation of the Village Consultative Body's Supervisory Function, Utilization of Information Technology, the competence of village government officials, on Asset Processing and Village Fund Allocation with the Internal Control System in Ulu Barumun District, Padang Lawas Regency, and North Sumatra Province is good. Although the results of the overall evaluation are good, It is recommended that the processing of the Asset and the Village Fund Allocation be carried out but by redesigning the program and increasing the utilization of the implementing technology. The use of the CIPP evaluation model in this study is a state of the craft and novelty in measuring the effectiveness of the Asset Processing and Village Fund Allocation program in Ulu Barumun District, Padang Lawas Regency, North Sumatra Province.

Supervision of BPD, Competence of Government Apparatus, Against-Asset Management-and Village Fund Allocation with Internal-Control System

Supervision of BPD, Competence of Government Apparatus, Against-Asset Management-and Village Fund Allocation with Internal-Control System

Does Competence Improve The Factors That Affect Good Governance?

Good governance is the most prominent issue in the management of public administration today. The purpose of this study is to investigate the impact of the government's internal control system and fixed asset administration on good governance, with competence serving as a moderating variable. This study was carried out at the work unit of the Directorate General of Natural Resources and Ecosystem Conservation of the Ministry of Environment and Forestry, with a questionnaire distributed to 218 of a total of 225 respondents and data analyzed using smart pls. The findings revealed that the government's internal control system and fixed asset administration had a direct positive effect on improving good governance, but the state apparatus's competence was unable to moderate this relationship. It is clear that the competence of the state apparatus is very similar and that there is no competence gap. Theoretically, this research contributes to the advancement of knowledge, particularly in the public sector accounting sector, and practically, it can be used as material for Ministry-level decision making.

Pengaruh Sistem Pengendalian Internal, Kompetensi Aparatur Pengelola Dana Desa, dan Sistem Keuangan Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Se-Kecamatan Petang

The goals of this study is to determine the effecst of the Internal Control System, Competence of the Village Fund Management Apparatus and the Village Financial System on the Accountability of Village Fund Management throughout the District off Petang. This study use primary data in the form of questionnaire answers. The samples studied in this study were 56 respondents from 7 Village Offices. Determination of the sample using purposive sampling method. Analysis technique that used in this case is multiple linear regression. Based on the result of the analysis, it can be concluded that village financial system has an effect on accountability of village fund management while the internal control system and competence of the village fund management apparatus have no effect on village and management accountability

Pengelolaan piutang pajak bumi dan bangunan perdesaan dan perkotaan pasca peralihan di Kabupaten Katingan

The government has transferred the Rural and Urban Land and Building Tax from the central tax to a regional tax to provide additional sources of income for regional development, however, after the transition, there was an increase in PBB-P2 receivables. This study aims to analyze the management of PBB-P2 receivables, analyze factors affecting highly PBB-P2 receivables and analyze the efforts of Katingan Regency Government to reduce PBB-P2 receivables. This study uses a descriptive qualitative research method with an inductive approach. Data collection techniques through interviews and documentation. Sampling was done by purposive sampling method with 11 informants. This study concludes that the management of PBB-P2 receivables in Katingan Regency has not been carried out properly. The increase in PBB-P2 receivables in Katingan Regency is due to the lack of updating of tax subject and object data, lack of competence of tax management apparatus, lack of socialization for the community, and low public awareness of paying taxes. Various efforts have been made by BPKAD Katingan Regency, namely making PBB-P2 data collection applications, not printing Tax Returns Payable for people who have receivables, and collecting taxpayers who are no longer domiciled in Katingan Regency.

Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa

Village funds namely funds that come from state money given to villages. In the management of funds itself must be used transparently for the benefit of public services. This study has a purpose, namely to examine the effect of the Apparatus Competence, organizational commitment with the use of information technology on the accountability at the village office at the Banjarangkan sub-district. In this study the population is village officials who were directly involved with accountability at village office in Banjarangkan Sub-district with a total of 13 villages totaling 185 officers. The sample was determined using purposive sampling method so that 104 people were obtained and instrument testing, classical assumption testing with multiple linear regression tests, the results of the analysis prove that the competence of the apparatus has a positive effect on the accountability in the village office in the Banjarangkan sub-district. Organizational commitment and use of technology have a positive effect on the accountability at the village office at the Banjarangkan district. It is suggested to the village in Banjarangkan sub-district to make more efforts to invite the community to participate in supervising the use of village funds and village officials to try so that the community gets good information regarding the use of the village fund budget

IMPROVING THE QUALITY OF PUBLIC SERVICES IN THE SOCIETY 5.0 ERA THROUGH DIGITAL LITERATURE CAPABILITIES OF LLDIKTI APPARATUS FOR REGION XVI

<p>Public services provided by the government must be able to keep pace with and in line with the digital technology that is developing today. The development of digital technology today will facilitate all government actions in providing public services in accordance with the authority and duties provided. The development of digital technology today is made by humans is growing, one of which is Society 5.0. The research method used is case studies, with research data collection techniques using literature studies derived from the documents, reports, books, scientific journals relevant to this study. The analysis technique used is a data analysis technique. The results of the study explain This requires increasing the competence of optimal apparatus to boost the credibility of government agencies by improving the quality of public services based on digital technology. The development of apparatus competence is one of which is the ability of digital literacy skills. The concept of digital leadership is used to develop the vision and mission of digital technology-based public services carried out by leaders in the face of uncertain and complex circumstances. The application of digital technology enables the creation of more efficient public services. The use of digital technology supported by reliable infrastructure and human resources is felt to be able to bridge access to public services amid all the drawbacks owned by the region.</p>

Pentingnya Pemahaman Sistem Pengendalian Internal dan Bahaya Fraud di Pemerintah Desa Duwet Krajan, Kabupaten Malang

Village governments are required to implement good government governance. One of the main pillars is accountability in village financial management by reporting village budgets. Through village budget reporting, it is hoped that the tendency of fraud can be avoided. Fraud occurs due to several factors including: apparatus competence, internal control system, morality, organizational culture. The purpose of socialization is to create good village governance and to know the dangers of fraud. The socialization activity was carried out by the service group on January 6 and 12, 2022 which was attended by village apparatus at the Duwet Krajan Village Hall and the Village Head's house. This community service activity in the form of socialization uses several stages of the process to overcome existing problems. The stages carried out are planning, implementation, and evaluation. With this socialization, village apparatus can understand the internal control system to implement in order to achieve good village government governance and prevent fraud.