Accountability Of Financial Management Research Articles

Accountability of State Financial Management (Study at the Faculty of Social Sciences and Law, Universitas Negeri Manado)

The aim to be achieved in this research is to find out, analyze, and describe the Financial Management Accountability of Public Service Agencies (BLU) at the Faculty of Social Sciences and Law (FISH) Universitas Negeri Manado (Unima). The research method uses a qualitative descriptive approach. Informants were determined using purposive sampling. Data were analyzed descriptively and qualitatively. Data collection techniques use observation, interviews, and documentation. The data analysis techniques that will be used in this research consist of data reduction, data presentation, and drawing conclusions. The results of the research show that the process of preparing planning documents up to Budget Planning looks good, but in the future, the coordination of the preparation of activities between Departments, study programs, Faculties, and Universities, can still be improved. Meanwhile, in budget implementation, efforts are still needed to reduce or simultaneously eliminate obstacles in the submission of Accountability Letters (SPJ) from departments and study programs, so that they do not hinder the implementation of other activities due to negligence in SPJ matters. In Budget Accountability, the role of Faculty leaders is still needed in monitoring the preparation of activity reports and the placement of human resources who have competence in preparing reports. This needs attention because negligence in financial management accountability has legal consequences.

The Influence of the Use of Information Technology and Public Accountability on the Quality of Financial Reports in Government Organizations

Objective: This research aims to analyze the relationship between the use of information technology and the quality of financial reports, to analyze the relationship between public accountability and the quality of financial reports. Method: This type of research is classified as quantitative research. Quantitative research is research that emphasizes testing theory - by measuring research variables based on the philosophy of positivism, studying a certain population or sample, collecting data using research tools, analyzing quantitative/statistical data with the aim of testing a given hypothesis. Research data was obtained by distributing an online questionnaire designed using a Likert scale of 1 to 7. The independent research variables were the use of information technology and public accountability. The research sample was 450 government employee respondents. These respondents are known to know best and assess the quality of financial reports. Data analysis used partial least squares (PLS) structural equation modeling (SEM) with SmartPLS 3.0 software tools. The data analysis stage is to assess the validity and reliability of a construct. The tests carried out are Convergent Validity, Discriminant Validity, Cronbach's Alpha and Composite Reliability. The Structural Model (Inner Model) is a measurement to evaluate the level of accuracy of the model in research, the tests carried out are R-Square, F-Square and Path Analysis. Result: Based on the structural equation modeling analysis, the p value is 0.00 < 0.050 and the patch coefficient is positive so that there is a positive and significant relationship between information technology and the quality of financial reports and there is a positive and significant relationship between financial accountability and the quality of financial reports. Conclusion: Based on the results of the analysis, it is found that the use of information technology has a positive effect on the quality of financial reports, Public Accountability has a positive effect on the quality of financial reports. This means that the more accountable financial management and financial reporting, the more performance will improve. High accountability in financial management is expected to increase public trust in the government so that it can create a good investment climate. It is believed that the implementation of accountability will be able to improve the performance of government organizations. The use of information technology has a positive and significant effect on the quality of financial reports and the use of information technology has a significant positive effect on the quality of financial reports. Information technology functions as technology that processes and stores information and disseminates information. The process of processing transaction data and presenting financial reports can be accelerated by the use of good technology so that the value of the information contained in financial reports is not lost.

Public Accountability in Non-Profit Organizations in Kampung Tridi Malang

This writing aims to find out how public accountability is for non-profit organizations in Tridi Village, Malang City. This study uses qualitative methods with descriptive analysis. The results of the research show that Kampung Tridi has implemented the principle of accountability starting from the planning, implementation, and accountability processes quite well. Where, in the plan, Tridi village administrators hold regular meetings to discuss the work program to be held and also the budget. Meanwhile, in the process of implementing it, Tridi village administrators kept records regarding income and expenses in Tridi village and in the implementation of the work program all residents participated, this indicates residents' awareness of accountability and transparency in financial management in Tridi Malang village. Next, in the process of accountability the management of Tridi village reports regularly to the residents on the financial reports that have been recorded, this indicates that there is openness to the residents so that the community's trust in the management of Tridi village is getting higher. However, related to the financial reports that are made are still very simple, because they only record income and expenses, they are not guided by the standards that apply to non-profit organizations today, namely ISAK 35.

Financial Management Accountability the Secretariat of the Regional House of Representatives Boalemo Regency

Financial Management Accountability the Secretariat of the Regional House of Representatives Boalemo Regency

Effects of Government Internal Control System, Accessibility Financial Report, Local Financial Management Transparency, Local Financial Management Accountability Toward Local Government Performance

The aims of this paper is to examine the effects of government internal control system (SPIP), accessibility financial report (ALK), local financial management transparency (TPKD), and local financial management accountability (APKD) toward local government performance (KPD) of Central Lombok Local Government of Indonesia. Type of this paper was causative research. The population in this study are internal and external stakeholders, with purposive sampling technique, and involving 150 respondents. The result of this test using SPSS 20 shows that Government internal control system has negative and not significant effect to local government performance, while Financial report accessibility, transparency, and accountability have positive and significant effect to local government performance. The results of this study can contribute to knowledge and development of accountancy literature especially public sector accountancy associated with local financial management and their implication to local government performance.

Analisis Akuntabilitas Pengelolaan Keuangan

This research aims to analyze the accountability of financial management of the North Sulawesi Provincial General Election Commission (KPU). The research method used is a qualitative approach. Data analysis involves data reduction, data display, and drawing conclusions. The research findings are as follows: (1) The financial management of the 2020 regional head election by the North Sulawesi Provincial General Election Commission was conducted in accordance with the Ministry of Finance regulations. (2) Several findings regarding the accountability of financial management of the North Sulawesi KPU for the 2020 regional head election were identified. (3) There are several efforts that need to be undertaken to enhance the accountability of financial management within the North Sulawesi Provincial General Election Commission.

DAMPAK AKUNTABILITAS, TRANSPARANSI PENGELOLAAN FISKAL DAN KEBIJAKAN DESA TERHADAP KESEJAHTERAAN MASYARAKAT DI KECAMATAN ULEE KARENG KOTA BANDA ACEH

This investigation examines the impact of accountability, transparency in village financial management, and village policies on community well-being in Ulee Kareng District, Banda Aceh City, both partially and together. The research was conducted quantitatively. Multiple linear regression analysis was performed using SPSS 25. Primary and secondary data are used in this research. The questionnaire was used to collect data. This research included 36 village officials, consisting of 4 heads, secretary, finance and welfare from 9 villages in Ulee Kareng district. IThis investigation demonstrated that community well-being is partially influenced by three factors: accountability in village financial management, transparency in village financial management, and village policy. Community well-being in Ulee Kareng District, Banda Aceh City is also affected by accountability, transparency in financial management and village policies.
 

Enhancing Village Government Accountability through IT-Enabled Financial Management in Lebak District, Banten Province, Indonesia

INTRODUCTION: In order to enhance the accountability of village government in Lebak Regency, Banten Province, particularly in the management of village finances that has not been effectively executed.
 OBJECTIVES: This research aims to utilize Information Technology (IT) as a means to strengthen this accountability
 METHODS: This study employs a case study approach with a qualitative research method.
 RESULTS: The implementation of Village Financial Management by the Village Government in Lebak Regency, Banten Province, has not been running effectively. This implies that the role of the Village Government in Village Financial Management has not been optimized. Several factors can affect the effectiveness of Village Financial Management by the Village Government in Lebak Regency, Banten Province, including legal and regulatory accountability, process accountability, program accountability, and policy accountability. However, the implementation of these factors has not been fully effective, especially concerning legal and regulatory accountability and policy accountability. To strengthen Village Government accountability in Village Financial Management in Lebak Regency, Banten Province, it is essential to pay attention not only to the factors of legal and regulatory accountability, process accountability, program accountability, and policy accountability but also to strengthen the Technical Guidance factors related to village financial management, Mechanism factors in the Administration of Village Finance, and Factors in the Oversight Function of the Village Consultative Body (BPD).
 CONCLUSION: By leveraging Information Technology (IT) in this context, the enhancement of accountability can be achieved more effectively. IT can serve as a crucial tool to support accountability and efficiency in village financial management in Lebak Regency, Banten, ensuring that village funds are utilized effectively and in accordance with applicable regulations.

Optimalisasi Pembentukan Desa Anti Korupsi Desa Senduro Kabupaten Lumajang Jawa Timur

Anti-corruption village is a program that aims to create a village that is free from corruption. Community service was carried out in Senduro Lumajang Village, East Java Province. Senduro Village is a village with unique culture and traditions, such as Javanese customs and the unique customs of the Tengger Tribe. Senduro Village has attractive tourism potential, such as Tancak Waterfall, Banyu Anjlok Waterfall, and Coban Rondo Senduro Waterfall. The potential of the village provides a lot of income for Senduro village so the management of natural resource products must be monitored so that their utilization is for the welfare of the people and not for corruption. Therefore this community service aims to prevent acts of corruption within the Senduro village government and promote transparency, accountability, community participation, and integrity in financial management and public services. The results of this activity have an impact on increasing knowledge of corruption actions to become an anti-corruption village. In the future, it is suggested that more routine related pieces of training be carried out in maintaining an anti-corruption village because these activities have a significant impact on building an independent and integrated village.

Analisis Penerapan Akuntansi Isak 35 Pada Organisasi Keagamaan (Studi Kasus 5 Masjid Di Kabupaten Labuhanbatu Selatan)

This research aims to analyze the application of ISAK 35 accounting standards in religious organizations by taking case studies of five mosques in South Labuhanbatu Regency. ISAK 35 is an accounting standard that regulates the recognition, measurement, and placement of transactions and events in hazardous organizations. In the context of religious organizations, namely mosques, the implementation of ISAK 35 has an important importance in ensuring transparency and accountability in financial management. This research uses a qualitative approach with a case study method. Primary data was collected through in-depth interviews with mosque administrators and related financial staff. Secondary data was obtained through literature and documentation studies related to the implementation of ISAK 35 in religious organizations. The research results show that five mosques located in South Labuhanbatu Regency still have not implemented the ISAK 35 standard in preparing their financial reports. This shows that there are deficiencies in the presentation and delivery of financial information in accordance with applicable accounting standards. This research provides an overview of the importance of implementing ISAK 35 standards in producing more transparent, accurate and trustworthy financial reports for mosques in the region. These factors include limited knowledge and understanding of ISAK 35 by mosque administrators, a lack of human resources skilled in accounting, and a lack of support from external parties such as local governments or financial supervisory bodies.

Determinan Akuntabilitas Pengelolaan Keuangan Desa Dengan Pemanfaatan Teknologi Informasi Sebagai Variabel Moderasi

This study aims to test and analyze the influence of competence, internal system control, and community participation on the accountability of village financial management, moderated by the use of information technology. The type of data used in the study was primary data obtained from questionnaires that were distributed directly to respondents, namely village heads, secretaries, treasurers, BPD, and communities within the Sikka Regency village government. Sampling through Purposive sampling and obtained a sample of 150 respondents. Data analysis was processed using SPSS through a statistical method of multiple regression with a moderation approach, namely Moderated Regression Analysis (MRA). The results of the analysis show that competence and internal control systems have a positive and significant effect, while community participation does not affect the accountability of village financial management. The use of information technology does not moderate the influence of competence, internal system control, and community participation on the accountability of village financial management. The implications of this research, especially for village officials in Sikka Regency, are expected to be better in accountability for managing villages finances, provide input to the Sikka district, so that in the future the village financial system application can be fully used in this area and can simplifying the village bookkeeping and spending system. In addtion, village officials are also expected to be able to involve the village community in all decision-making related to the interests and prodress of the village and society in general

Budgeting Participation, Managerial Roles and Competence on Financial Management Performance

This study investigates the effect of budgeting participation, managerial roles, and competencies on financial management performance at the Jayapura Main Port Authority Office. The data in this study used primary data collected by distributing questionnaires to all respondents filled in with several statements with five answer options that would be weighted scores. The collected data will be analyzed through four stages of testing. The first stage is to conduct a descriptive analysis. The second stage is to conduct a data quality test consisting of a validity and reliability test. The third stage is the classical assumption test (normality test, multicollinearity test, heteroscedasticity test). The fourth stage is to test all hypotheses proposed in this study, which will be proven through partial tests and the coefficient of determination test. The research findings reveal that despite high levels of budgeting participation and favorable perceptions of managerial roles and employee competencies, only competencies significantly improve financial management performance. Despite positive views of budgeting participation and managerial roles, neither showed a statistically significant influence on performance outcomes. This study underscores the importance of subordinate involvement in budgeting and the need for professionalism, transparency, and accountability in government financial management. The study confirmed the statistical validity of the model, including normality, absence of multicollinearity, homoscedasticity, and autocorrelation. The implications of these findings suggest that future research should consider alternative decision-making processes and strategies to enhance competencies, thereby improving financial management performance in similar government environments.

Analisis Penerapan Pernyataan Standar Akuntansi Pemerintahan No. 02 Tentang Laporan Realisasi Anggaran

This study aims to analyze the LRA preparation procedures carried out by Diskominfo Kalbar and the application of PSAP No. 02 in PP No. 71 of 2010. This study uses a qualitative method by conducting interviews with relevant officials and document analysis, this study identifies the process of preparing the LRA, recognition, measurement, and presentation of income and expenditure, as well as commitment to transparency and accountability in public financial management. The research findings show that the West Kalimantan Diskominfo has carried out the procedures for preparing the LRA properly. PSAP No. 02 in Government Regulation No. 71/2010 has been fully implemented and has been carried out consistently, with the LRA covering all necessary components and the recognition and measurement of revenues and expenditures carried out in accordance with applicable regulations. Diskominfo Kalbar has also demonstrated a commitment to transparency by ensuring that their LRA is easily accessible to the public and interested parties. Nonetheless, there are several suggestions that can be made to improve the effectiveness and efficiency of the LRA preparation process, including improved monitoring and evaluation systems, employee training, and increased internal collaboration. By implementing these suggestions, Diskominfo Kalbar can continue to improve the quality and transparency of its LRA preparation and ensure more effective and efficient financial management, in accordance with the principles of a fiscal management system.

MEMAKNAI NILAI MALAQBIQ DALAM AKUNTABILITAS PENGELOLAAN KEUANGAN PADA KOMUNITAS SJS

This study aims to reveal and find out how financial management accountability practices are carried out from the perspective of cultural values contained in the Friday alms community of South Sulawesi. This research uses a qualitative approach with phenomenological methods that take the Friday Sulbar alms community as a research site. Data collection was done in a natural setting through participatory observation, documentation and in-depth interviews. The data analysis technique uses a modified and simplified Smith analysis model in the form of transcripts. The results showed that the SJS Community interprets the cultural value of malaqbiq in the practice of accountability by members of the Sulbar Friday alms community, from every practice action produced; there are values that surround it, namely the value of Malaqbiq. Financial management in the South Sulawesi Friday Alms community goes through two processes, namely the planning and implementation process. Planning is carried out in small discussions through Whatsapp groups, which involve all competent and involved elements in the organization. The process of implementing alms at the South Sulawesi Friday Alms Community is carried out in accordance with several existing programs.

Analysis of Factors Affecting Village’s Financial Management Accountability in the Asahan District with Human Resources as a Moderation Variable

This study aims to identify and analyze the factors influencing the financial management accountability of village funds in the Asahan district, with human resources as a moderating variable. This study has a population of 177 villages in the Asahan District, and this research uses the Slovin formula in taking the number of samples. Data management in this study used the Structural Equation Modeling (SEM) test using Smart - PLS 3.0. This study found that human resources can moderate the influence of the effectiveness of internal control, organizational commitment, information asymmetry, society participation, and information technology on the accountability of village fund financial management in the Asahan district. Keywords: human resources, internal control, organizational commitment, information asymmetry, society participation, utilization of information technology.

Analisis Peran Sistem Informasi Akuntansi Terhadap Akuntabilitas Pengelolaan Keuangan pada Badan Amil Zakat Nasional Provinsi Sumatera Utara

This study aims to analyze the Role of Accounting Information Systems on Financial Management Accountability at the National Amil Zakat Board of North Sumatra Province. The research method used in this research is a qualitative method and this research approach uses descriptive analysis. The results of the research conclude that BAZNAS North Sumatra Province uses SIMBA (Zakat Information Management System) based on PSAK 109 to collect and distribute zakat, infaq and alms. The influence of the accounting information system on financial management at BAZNAS North Sumatra Province can be seen from the level of zakat receipts, and the implementation of accountability carried out by BAZNAS North Sumatra Province in financial management is in accordance with accountability indicators, namely implementing honesty and legal accountability, accountable procedures, programs accountable, and accountable regulations.

IKABOGA Women Leadership Dan Komitmen Organisasi Sebagai Pemoderasi Determinan Akuntabilitas Pengelolaan Keuangan

The purpose of this study was to analyze and provide empirical evidence regarding the effect of presentation of financial statements and the effect of accessibility of financial reports on financial management accountability with women's leadership and organizational commitment as moderating variables. The population of this research is the management of IKABOGA organizations throughout the island of Lombok with a total of 60 respondents. Collecting data using a survey method in the form of a questionnaire. By using the census method, all populations become respondents. The data analysis method used in this study is the MRA (Moderate Regression Analysis) method with the help of the SPSS 23 program. The results show that the presentation of financial statements has a positive and significant effect on financial management accountability. The accessibility of financial reports has a positive and insignificant effect on financial management accountability. Women's leadership does not strengthen the influence of financial report presentation on financial report accountability. Women's leadership does not strengthen the influence of financial report accessibility on financial report accountability. Organizational commitment does not strengthen the influence of financial report presentation on financial management accountability. Organizational commitment does not strengthen the influence of financial report accessibility on financial management accountability.
 Keywords: Presentation of Financial Statements; Accessibility of Financial Reports; IKABOGA Women Leadership; Organizational Commitment; Financial Management Accountability.

Village Government Accountability and Transparency in Village Financial Management

This study aims to find out the accountability and transparency procedures of the village government in managing village finances (Study in Karangsari Village, Kutowinangun District, Kebumen Regency). This type of research is a qualitative research with an interactive analysis approach. Data was collected through in-depth interviews, observations and document studies which were then analyzed using an interactive analysis model through four stages, namely (1) Data Collection, (2) Data Reduction, (3) Data Presentation, (4) Conclusion Drawing. The results of the study show that (1) Accountability at the planning, implementation, administration, and financial management reporting stages (2) Transparency of village finances in Karangsari Village in its implementation is guided by the Minister of Home Affairs Regulation Number 20 of 2018. The Karangsari Village Government as the executor of village financial management has carried out the Village Financial Accountability and Transparency process quite well. However, there must be improvements in village financial management and financial accountability by seeking new innovations. And in providing information to the public must be optimized

The Influence of Government Internal Control System, Financial Report Presentation, and Accessibility on Financial Management Accountability

This study aims to examine the effect of the government's internal control system, presentation of financial reports, and accessibility of financial reports on the accountability of financial management of the Aceh provincial government. The population in this study are all government employees within the Aceh Government Work Unit (SKPA) scope. In this study, a purposive sampling technique was used where the researcher took as many as four samples of respondents per SKPA with criteria in the form of government employees who were direct financial management executors, namely the Head of Sub-Division of Finance, Receiving Treasurer, Expenditure Treasurer, and Receiving/Expenditure Assistant Treasurer. Questionnaires were distributed over two months and 23 days with 188 respondents who were collected in this study. The results of this study state that simultaneously, the government's internal control system, presentation of financial reports, and accessibility of financial reports have a significant positive effect on accountability for the financial management of the Aceh provincial government. Partially, the government's internal control system, presentation of financial reports, and accessibility of financial reports have a significant positive effect on accountability for the financial management of the Aceh provincial government.

Analisis Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan, dan Sistem Pengendalian Internal terhadap Akuntabilitas dalam Pengelolaan Keuangan Desa (Studi pada Pemerintah Desa di Kecamatan Mranggen)

Accountability in managing village finances is very important. This requires the ‎village government to manage village finances professionally, effectively and efficiently, and ‎accountably. The purpose of this study was to determine the readiness of the village ‎government in realizing accountability for village financial management, so research was ‎conducted on the effect of presenting financial reports, accessibility of financial reports, and ‎internal control systems on village financial management accountability.‎
 The subject of this research is the village government in Mranggen District. The sampling ‎technique in this research is saturated sampling technique (census). The data collection ‎instrument in this study was a questionnaire or questionnaire. The research data used ‎primary data, directly through questionnaires and analyzed using SPSS version 26. Data ‎were analyzed to test the hypothesis using multiple regression analysis approach.‎
 The results of this study indicate that the presentation of financial reports influences the ‎accountability of village financial management. The accessibility of financial reports has no ‎effect on the accountability of village financial management. The internal control system ‎influences the accountability of village financial management.‎
 
 
 Keywords:‎ Presentation of Financial Statements, Accessibility of Financial Statements, ‎Internal Control System, Village Financial Management Accountability