Competence Of Apparatus Research Articles

Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Transparansi dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa

This research aims to examine the influence of apparatus competency, organizational commitment, transparency and community participation on accountability in managing village funds in Agam Regency, West Sumatra Province. This type of research is quantitative research, with data collection using primary data, namely distributing questionnaires to respondents. The research population was heads of village financial affairs throughout Agam Regency with samples taken using the full sampling method totaling 92 samples. The data processing method in this research is the multiple linear regression analysis method. The results of this research show that the variables of apparatus competency, organizational commitment and community participation have a positive but not significant effect on accountability in managing village funds, while transparency has a positive and significant effect on accountability in managing village funds.

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.

Unlocking Fraud Prevention in Village Fund Management: Causal Factor Perspective

This study sought to ascertain the impact of person morality, compensation suitability, village apparatus competency, and accountability on the partial prevention of fraudulent village fund administration. The methodology employed in the research is a quantitative research method and uses primary data, namely in the village in Babelan District, Bekasi, West Java. The sample used was 50 respondents in the 2022 period through purposive sampling method. The With a significance threshold of 5%, the multiple linear regression analysis methodology is employed. The study's findings partially indicate that while accountability has a significant negative impact on preventing fraud in village fund management, village apparatus competence, compensation suitability, and individual morality have positive and significant effects on this variable. Implications for managers in this research All village fund management procedures, including the creation of financial reports and reporting on the usage of funds, must be carried out honestly, according to management funds, Conduct periodic performance evaluations to ensure that village officials have adequate and continuously improving capabilities, Establish a fair compensation scheme and in accordance with the responsibilities and workload of village officials.

The Effect of Job Satisfaction, Performance, Apparatus Competence, Through Village Financial Management on the Effectiveness of Village Development Programs in South Tanimbar District

The Effect of Job Satisfaction, Performance, Apparatus Competence, Through Village Financial Management on the Effectiveness of Village Development Programs in South Tanimbar District

Pengaruh Kompetensi Aparatur, Penerapan Akuntabilitas dan Ketaatan pada peraturan terhadap Akuntabilitas Kinerja pada BPKA Provinsi Aceh

This study aims to analyse the competence of local government apparatus, the implementation of financial accountability and compliance with regulations on performance accountability at the Aceh Financial Management Agency. The sample of this study were employees of the Aceh Financial Management Agency, totalling 29 employees using the census technique. The variable competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability is measured using a Likert scale, and the data is obtained by distributing questionnaires to respondents. The results of the analysis show that simultaneously there is an influence of the competence of local government apparatus, the application of financial accountability and adherence to regulations on performance accountability. The results of the F test obtained Fcount> Ftabel or (16.346> 2.73) and a significant test that the p value is 0.000 < p which is set at 0.05. Partial test results show that: 1. The competence of local government apparatus affects performance accountability Thitung 3,755> Ttabel 1,703 and p value 0.001 < p 0.05 means significant. 2. The application of financial accountability affects performance accountability Thitung 2,713> Ttable 1,703 and p value 0.002 < from p 0.05 means significant, 3. Obedience to regulations affects performance accountability Thitung 2,777> Ttable 1,703 and p value 0.004 < from p 0.05 means significant.

The Role of Apparatus Competence, Community Participation and Control Systems on Village Fund Financial Accountability

This study is associative research, which aims to analyze, identify and explain the role of apparatus compe-tency, community participation and control systems on financial accountability of village funds in Mam-beramo Raya Regency. The amount of data used in the research was 84 respondents or 70.00% of the total population is 120 consisting of village officials, community leaders and stakeholders in the Greater Mam-beramo Regency environment, with a sampling technique using the Simple Random Sampling type Proba-bility Sampling technique. The main data source for this research was obtained through distributing ques-tionnaires to all respondents. The statistical method used to test the hypothesis is multiple linear regression analysis using SPSS. Based on partial and simultaneous test results, it was found that apparatus, community participation and control systems had a positive and significant effect on financial accountability of village funds in Mamberamo Raya Regency. This study not only highlights the dynamics within the Mamberamo Raya District Government but also the efforts of the Greater Mamberamo District Government to increase efficiency, transparency and accountability in managing village funds, as well as improving the perfor-mance of village officials.

The Determinants of Fraud Prevention in Government Agencies

The purpose of this study is to examine the influence of the whistleblowing system, internal control, apparatus competence, and auditor ethics on fraud prevention in government agencies. A quantitative method is used in this study as a research approach. Meanwhile, the object of research is the auditor of BPKP (Financial and Development Supervisory Agency) Representative of East Java with the sample in this study totaled 112 internal auditors. This study uses the type of primary data in the form of a questionnaire by Google Forms given to the auditors. The data analysis used PLS-SEM with SmartPLS software version 4 as the analysis tool. The study’s results show that the whistle-blowing system and auditor ethics positively and significantly influence fraud prevention in government agencies, while internal control and apparatus competence do not significantly influence fraud prevention in government agencies.

Analyzing the Challenges and Barriers to Develop State Civil Apparatus Competency Through Talent Management Development After the Release of the National Succession Planning System

Indonesia has transitioned from a public service management model to one to improve service delivery and competitiveness. However, this change faces challenges of efficiency in processes, human resource structures, and bureaucracy. Public distrust and State Civil Apparatus (ASN) non-compliance with the flow of reform pose challenges to increasing ASN competency and leadership reform. The implementation of breakthroughs in the development of public services still cannot prevent corruption both in regional and central government. Corruption does not only occur in the fiscal sector but also the ‘buying and selling’ positions due to the ASN’s low integrity. Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 38 of 2017 concerning Competency Standards for State Civil Apparatus Positions requires that a State Civil Apparatus must have technical, managerial, and socio-cultural competence, which is constrained by the application of rules related to functional positions and career development, the institutionalization of the ASN’ workplace, and development of ASN training institutions. These constraints influence the ASN’s desire to develop. Thus, an integrated succession planning system for competency development which involves public participation is needed to prevent corruption, collusion, and nepotism in its implementation.

Implementation of Government Accounting Standards, the Role of Internal Audit and Apparatus Competence on the Quality of Accounting Information at the Regional Drinking Water Company (PDAM) Tirta Bening Pati District

Implementation of Government Accounting Standards, the Role of Internal Audit and Apparatus Competence on the Quality of Accounting Information at the Regional Drinking Water Company (PDAM) Tirta Bening Pati District

Penerapan Prinsip Akuntabilitas dalam Pengelolaan Dana Desa

This research aims to determine the principle of accountability, management of village funds, and the influence of the principle of responsibility in managing village funds in Sipodeceng Village, Baranti District, Sidrap Regency. This research method is descriptive research with a quantitative research design. The research results show that the average percentage value of the three indicators of accountability principles is 73% in the excellent category. The average percentage value of the three village fund management indicators is 75% in the exceptional category. Factors that influence the management of village funds with an average percentage value of 72% with a good category where village apparatus competence with a value of 72.4%, organizational commitment with a value of 71.6%, village financial system with a value of 72.4%, community participation with a value of 72.4% and internal control system with a value of 72.2%. In conclusion, the principle of accountability, management of village funds, and the influence of the responsibility principle in managing village funds in Sipodeceng Village, Baranti District, and Sidrap Regency are good. Keywords: Application of Accountability Principles in Village Fund Management

Key Drivers Significantly Boost Village Financial Management in Indonesia

This study examines how the Internal Control System, Regional Autonomy, and Village Apparatus Competency affect Village Financial Management in line with Law No. 20 of 2018. Using a quantitative approach, data were gathered from 16 villages in Porong District, Sidoarjo, through questionnaires completed by 60 village officials. Multiple linear regression analysis showed that all three factors significantly influence Village Financial Management, explaining 62.9% of its variation. The findings highlight the importance of strong internal controls, autonomy, and competent village apparatus for effective financial management, providing valuable insights for improving village financial performance. Highlights: 1. Internal control, autonomy, and competency significantly affect village financial management.2. Data from 16 villages show these factors explain 62.9% variation.3. Strengthening controls, autonomy, and competency improves village financial performance. Keywords: Village Financial Management, Internal Control System, Regional Autonomy, Village Competency, Law No. 20 of 2018

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.

Pengaruh Transparansi dan Kompetensi Aparatur Desa terhadap Akuntabilitas Pengelolaan Dana Desa

This research aims to determine the influence of Transparency and Competence of Village Officials on Accountability in Village Fund Management (study at the Village Government of Natar District, South Lampung Regency). The method used in this research is quantitative descriptive where the data processing is carried out statistically and then the data used is primary data in the form of a questionnaire. The population in this study were village officials in 26 villages in Natar District, South Lampung Regency and the sampling technique used a saturated sampling method with a total sample of 130 village officials consisting of village heads, village secretaries, general and administrative heads, financial heads and planning department. The analysis technique is carried out through validity testing, reliability testing, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the results of the analysis, it can be concluded that simultaneously Transparency and Village Apparatus Competence have a positive and significant effect on Village Fund Management Accountability and partially each variable has a positive and significant effect on Village Fund Management Accountability.

PENGELOLAAN DANA DESA BEBAS FRAUD: PENDEKATAN EFEKTIF DI KECAMATAN TIDORE UTARA

Fraud occurs in several sectors, including the village sector, such as fraud in the management of village funds. Village funds that were initially to improve independent villages were not appropriately managed; the management of village funds is synonymous with abuse in management; this is evidenced by the statement "Village Fund Outlook 2018" issued by Indonesia Corruption Watch (ICW) in the village fund book published by the Ministry of Finance. As a result of ICW monitoring, in 2015–2017, cases of abuse in villages increased. In 2015, it reached 17 cases and increased to 41 cases in 2016. A more than twofold spike then occurred in 2017 with 96 cases. A total of 154 fraud cases, such as corruption and misuse of assets, were found. This study was conducted with the aim of examining the influence of village apparatus competence, internal control system, accountability, and morality on fraud prevention efforts in village fund management in North Tidore District, Tidore Islands City. The respondents used were 56 people consisting of village heads, village secretaries, heads of financial affairs, heads of planning affairs, staff of the head of planning affairs, heads of service sections, staff of the head of service sections, heads of government sections, staff of the head of government sections, technical implementers, heads of hamlets, heads of RWs and heads of RT. The data analysis technique used is multiple linear regression analysis. The results showed that the competence of village apparatus and internal control system has a positive and significant effect on fraud prevention. Conversely, morality and accountability have no impact on preventing fraud in village funds.

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.

IMPLICATIONS OF FUNCTIONAL POSITIONS IN THE CAREER DEVELOPMENT OF APPARATUS IN INDONESIA

Organizational commitment to apparatus career development is an interesting issue in the current literature in Indonesia. This study investigates how government organizational commitment and apparatus career development are influenced by the implementation of functional positions, administrative positions, and staffing regulations. Furthermore, it is an effort to strengthen understanding of the pathways and conditions to fulfil apparatus career development by assessing the role of the job of moderating the improvement of apparatus competency and organizational commitment. This study encourages the use of structural equation modelling using a cross-sectional approach to evaluate hypotheses using information gathered from 350 local government employees in the Indonesian city of Lubuklinggau, South Sumatra. The results show that organizational commitment is a mediator in career growth between apparatus functional jobs and administration ones. Additionally, the relationship between personnel policies and the advancement of the apparatus is moderated by the effect of improving apparatus competence. This research contributes significantly to helping determine how the functional positions of apparatus, organizational commitment, and career development of apparatus are intertwined by highlighting the important role of implementing functional positions, with staffing regulations and supported by increased competence of apparatus

Faktor-Faktor Yang Mempengaruhi Kecurangan Dana Desa dengan Moralitas Sebagai Variabel Moderasi

This research aims to empirically test the influence of the internal control system, village apparatus competence and organizational culture on preventing village fund management with morality as a moderating variable. The population of this study was all village officials in 20 village offices in Windusari District. The sampling technique in this research used purposive sampling, so that the research sample was 73 respondents. Respondents in this research were the village head, secretary, treasurer and planning officer. Data analysis to test the hypothesis used SPSS version 26. The results of this research show that the internal control system has a positive effect on preventing maintenance of village funds, while the competence of village officials has a negative effect and organizational culture has no effect on preventing maintenance of village funds. Furthermore, morality weakens the internal control system to prevent maintenance of village funds, while morality strengthens the competence of village officials to prevent maintenance of village funds. However, morality does not moderate organizational culture towards preventing conditions 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.

Apparatus Competence, Internal Control System, Information Technology Utilization and Accountability of Village Fund Allocation Management

Purpose: This research aims to determine and analyze the influence of apparatus competency, internal control systems, and information technology on village government accountability in managing village fund allocations. Research Design and Methodology: The data analysis method that will be carried out consists of descriptive statistical analysis, validity test, reliability test, classical assumption test, and hypothesis testing through multiple linear regression analysis, t test and f test. Findings and Discussion: The research results show that apparatus competency has a negative and insignificant effect on village government accountability in managing village fund allocation. Meanwhile, the internal control system and information technology positively and significantly affect village government accountability in managing village fund allocations. Implications: The practical implication of the results of this research is the need for serious attention to increasing competence, implementing an effective internal control system, and optimizing the use of information technology in managing village funds.

Pengaruh Kompetensi Aparatur Desa Dan Gaya Kepemimpinan Terhadap Kualitas Laporan Keuangan Desa

Village governments need to apply the principles of transparency and accountability in order to produce quality accounting information, villages must also manage their finances which come from natural resources which have a large role accepted by the village government. This research aims to find out how the competence of village officials and leadership style influence the quality of village financial reports. This research uses descriptive research. The data collection technique in this research is by conducting a field survey, namely using a questionnaire. The results of this research indicate that there is a significant positive influence of the village apparatus competency and leadership style variables on the quality of financial reports