Accountability Of Financial Management Research Articles

Monitoring and Evaluation of School Finances to Increase Transparency and Accountability

This research aims to (1) find out how monitoring and evaluation of school finances is carried out; (2) identifying how schools apply the principles of transparency and accountability in managing school finances; (3) Identifying how monitoring and evaluating school finances has an impact on improving school financial management. For the successful implementation of education, one element of school financial management is managing and making the best use of financial management. Schools need to carry out good school financial management by planning and developing all the resources they have effectively and efficiently. This research approach uses qualitative methods and data collection techniques are carried out through interviews, observation and document research. The target of this research is school treasurers who have an important role in managing school finances. The research results show that the implementation of financial monitoring and evaluation was successful and was carried out directly by the school principal and school authorities. When monitoring and evaluating school finances, minimal deviations were found in the RKAS that had been prepared. Monitoring and evaluation practices aim to increase transparency and accountability in school financial management and prevent undesirable things from happening

Autonomy and responsibility

This article presents solutions aimed at enhancing financial management in autonomous and accountable public universities in Vietnam. The study highlights the significance of autonomy and accountability in financial management to promote sustainable development and improve the quality of education. The proposed solutions encompass various aspects, including improving budgeting and financial planning, strengthening revenue management, enhancing expenditure management and rational utilization, reinforcing accounting, auditing, and oversight processes, and enhancing internal expenditure regulations. The research aims to provide practical recommendations that can be implemented to enhance financial governance in Vietnamese public universities, ultimately contributing to their long-term success and the advancement of education in the country.

PENGARUH PENERAPAN GOOD GOVERNANCE TERHADAP KINERJA PENGELOLAAN KEUANGAN DESA PADA KECAMATAN SILIMAKUTA

This study aims to determine the effect of the implementation of good governance on the performance of village financial management in Silimakuta sub-district. This study used primary data of 60 people from the village government apparatus of Sinar Baru and Purba Sinombah with the sampling technique used was purposive sampling. The data analysis techniques used are multiple linear regression analysis using the SPSS 22 program and hypothesis testing using t test and F test with a significance level of 5%. From the results of testing using SPSS, it is known that, the results of hypothesis testing with F test (simultaneous) show that the implementation of good governance has a significant effect on the performance of village financial management, this is obtained from the ttable > calculation, which is 16,680 > 3,156 and a significance value of 0.000 < 0.05. The results of hypothesis testing with a t test (partial) show that the variable of transparency application has a significant effect on the performance of village financial management, this is obtained from the ttable > tcal, which is 5,106 > 1,672 and a significance value of 0.002 < 0.05 , which means that if the implementation of the principle of transparency in village financial management will have a positive impact on governance and will increase the accountability of the village government, Then the performance of village financial management will improve for the better. The variable of the application of accountability has a significant effect on the performance of village financial management, this is obtained from the calculation of the ttable >, namely increasing trust and satisfaction with financial management by the village government, the performance of village financial management will improve for the better. Keywords: Good Governance, Transparency, Accountability, and Performance of Village Financial Management.

DETERMINAN AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH DI KOTA JAYAPURA

The objective of this study is to analyses the determinants of the financial management accountability of school operational fund (BOS hereafter) in Jayapura municipality, Papua province. The research method used was a survey with questionnaires. Quantitative analysis using the SPSS analysis tool was used to analyze the data collected in order to test empirically the factors that influence accountability of the management of BOS funds in beneficiary schools in Jayapura City. The results showed that the BOS funds received in Jayapura Municipality in 2019 and 2020 amounted to 24.9 billion which were managed in 14 junior high schools and 54 elementary schools. BOS spending consists of personnel spending, goods and services spending, and capital spending. Data collected from 242 respondents showed that the factors of Transparency, HR Quality, Organizational Commitment, Internal Control System had an effect on the Accountability of BOS funds. The results of the research are to provide empirical factors on the accountable management of BOS funds so that they become technical knowledge for other districts/cities in Papua Province and others in managing their BOS Fund and other public transfer funds.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengawasan Keuangan Daerah Terhadap Keandalan Penyajian Laporan Keuangan Pemerintah Daerah (Studi pada OPD Pemerintah Provinsi Sulawesi Tengah)

The existence of increasing demands for the implementation of public accountability has implications for management in government agencies to provide information to the public, one of which is information in financial reports. Government financial reports are an important component in realizing financial management accountability to the public. The function of information in financial reports will not have benefits if the presentation and delivery of financial information is not reliable. Reliability of financial report information is a manifestation of public financial management accountability and in accordance with Government Regulation Number 24 of 2005 is an element of important information value related to decision-making of various parties. This type of research is associative. This study aims to explain the influence of the quality of human resources, the use of information technology and regional financial supervision on the reliability of the presentation of regional financial reports in the OPD of the Central Sulawesi Provincial Government. Based on the results of data analysis that has been carried out to test the hypotheses put forward in this study, several conclusions can be drawn, including: The quality of human resources has a positive effect on the reliability of financial statement presentation accepted and supported by empirical evidence. Acceptance or proof of the first hypothesis simultaneously answers the first research question. Utilization of information technology has a positive effect on the reliability of presentation of acceptable financial statements. Accepting or proving this second hypothesis, this also answers the second research question. Regional financial supervision has a positive effect on the reliability of presentation of financial statements is accepted so that the hypothesis can be accepted and is supported by empirical evidence. Acceptance or proof of this third hypothesis simultaneously answers the research question.

THE IMPACT OF ACCOUNTABILITY AND TRANSPARENCY ON FINANCIAL MANAGEMENT IN TOURISM VILLAGES: PARTICIPATION AS A MEDIATOR

Support from the community and village authorities is necessary for the development of a tourist village. The availability of funds to support the development of facilities and infrastructure is a crucial aspect in developing a tourist village. For this reason, the effectiveness of financial management in tourism villages is beneficial. Accountability, transparency, and community involvement are some of the characteristics that affect how well villages manage their finances. This research aims to investigate the direct and indirect effects of accountability and transparency on village financial management through community participation as a mediating variable. Stewardship theory, which portrays a circumstance where management is not driven by individual goals but is more focused on their major results in order to develop the organization, offers as the theoretical foundation for this research. In this study, the partial least squares (PLS) data analysis method with structural equation modeling (SEM) was utilized to test the hypothesis. Whereas to test the mediating variable, we will use the testing method of the Sobel test, namely testing the path coefficient of indirect influence. The seven hypotheses offered were significant, according to the findings of hypothesis testing using partial least squares (PLS). These findings demonstrate that involvement can moderate the connection between accountability and transparency in financial management. Following the study's findings, participation, accountability, and transparency all have an impact on how effectively finances are managed. So that these three things can be a concern for the village government, It is hoped that further research will enable the development and addition of other independent variables that will influence the effectiveness of financial management variables.

Pengaruh Pengawasan Keuangan Daerah Dan Akuntabilitas Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Kota Makassar

This study aimed to determine whether there is positive and significant correlation between the area of ​​financial control and accountability of financial management of local government performance in Makassar city government. Collecting data using primary data obtained from questionnaires using simple random sampling technique . The population is all SKPD within the scope of the Government of Makassar number 59 on education , while the samples taken are 54 respondents . The results of the questionnaire have diujivaliditas and reliability , also tested the assumption of normality assumptions of classical form and assumptions heterokedastisitasnya . Methods of data analysis using multiple linear regression techniques . The results showed that the hypothesis is accepted because the test results were positive and significant hypotheses . This means that the area of financial control and accountability of financial management and significant positive effect on the performance of local government

Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas terhadap Akuntabilitas Pengelolaan Keuangan Daerah

The purpose of this research is to test and prove the relationship between the variables of financial statement presentation and accessibility to the accountability variables of regional financial management in Tuban Regency. This research uses quantitative methods. The government of Tuban Regency is the place of this research. Purposive sampling was used in this study, and distributing questionnaires to respondents was the data collection method used in this study. The SPSS 26 software application is used for data analysis techniques in this study. This study found that the regional financial management accountability variable was influenced by the presentation of financial reports, but accessibility had no effect on regional financial management accountability. Presentation of financial reports that are complete and in accordance with SAP allows control and supervision of proper financial management. The accessibility of regional financial reports does not affect the accountability of regional financial management. This may be because there are still many obstacles to obtaining local government financial reports. In addition, both the mass media and websites do not provide much information regarding local government financial reports in each region.

Determinan tata kelola pemerintahan pada OPD kabupaten Bima

This study aims to examine whether the regional financial accounting system, human resource competence, transparency and accountability of financial management have an effect on good governance. The approach used is quantitative data. This study’s population is all OPD in Bima Regency with the sample criteria, namely employees who carry out accounting or financial administration functions. The sampling technique used was purposive sampling with a sample of 122 respondents. The results of this study indicate that regional financial accounting systems and financial management transparency have no effect on good governance, while human resource competency and financial management accountability have a positive effect on good governance. The implication of this research is that the Bima Regency Government can improve the competence of employees who work as financial managers by providing education and training related to good governance and placing appropriate apparatus in the field of regional financial management. The results of the research contribute to enriching knowledge regarding the application of Stewardship Theory. The government as the holder of the trust can carry out good governance. The financial accounting system must comply with predetermined standards so it can produce financial reports that can be accounted for, are relevant, reliable, comparative and verifiable.

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN MASJID MUHAJIRIN

Purpose: This study aims to determine the accountability and transparency of financial management in the Muhajirin Mosque and to determine the efforts of the mosque management in managing the financial statements of the Muhajirin mosque. Design/Methodology/ Approach: The research method used in this study is descriptive using a qualitative approach. Methods of data collection is done by using the technique of Observation, Interview and Documentation. findings: Accountability and Transparency at the Muhajirin Mosque is already responsible and transparent in its financial management. In terms of financial management, it is still simple and has not implemented PSAK 45. Research Implications: The financial statements of the Muhajirin Mosque are still very simple and have not implemented PSAK 45 because they are motivated by inappropriate education and the lack of knowledge of mosque administrators in processing financial reports of Muhajirin mosques.

Literasi Keuangan Organisasi Nirlaba Pada Forum Silaturahmi Badan Kemakmuran Masjid

Increasing financial literacy is very important related to skills in making financial management accountability reports for non-profit organizations to realize transparency and accountability. Accounting information and financial reports generated will provide convenience in decision making by management, our team and students carry out community service at the Gathering Forum (Fossil) Mosque Prosperity Board (BKM) Medan Tembung District, located at Jalan Bayangkara No. 411 Indra Kasih Village, Medan Tembung, to be precise, is located at the Al Imam Indra Kasih Mosque in Medan. The implementation is carried out by socialization using the lecture method and Focus Group Discussion (FGD). In this method the community service team leader conveys and presents material related to the title of community service delivered while members distribute material and participant attendance is then carried out by discussion and question and answer methods. The implementation of community service provides benefits for mosques and the community, especially scientific provision in compiling financial reports.

WOMEN'S ECONOMIC INVOLVEMENT AND SELF-HELP GROUPS IN THE PULWAMA DISTRICT OF JAMMU AND KASHMIR

Village funds that are quite large in number must be managed properly by the village government. However, there are indications of low accountability in the management and reporting of village funds by the village government. The purpose of this study was to analyze what factors influence the accountability of village fund financial management in Pantai Labu District, from the following four indicators: technical guidance, presentation of financial reports, perceptions of understanding of main tasks and management commitment. The urgency of the research results is as an evaluation material for the village administration and also to find out the obstacles in implementing village fund management accountability. This study uses SPSS to measure regression, correlation, and variable reliability testing. The hypothesis will be tested with SPSS which aims to examine the relationships between the four variables in this research model. The results of the research implementation show that together they influence the dependent variable, namely the Accountability of Village Fund Financial Management. Partially, 1) Technical Guidance has no effect on the accountability of Village Fund Financial Management, 2) Understanding of Main Tasks has no effect on the accountability of Village Fund Financial Management, 3) Management Commitment has an effect on Accountability of Village Fund Financial Management and 4) Presentation of Financial Statements has an effect on Accountability Village Fund Financial Management.

The Village Financial Management Through Accountability, Transparency And Community Participation

This study aims to examine accountability, transparency, and community participation in village financial management. The reason for choosing this research topic is because the results of this study are expected to provide benefits for village financial managers, village management, and village communities in increasing accountability, especially in accountability for design, preparation, implementation and accountability reports. This research was conducted in villages in North Bengkulu Regency using a sampling technique, namely purposive sampling in which the sample was adjusted to certain criteria. In this study using a quantitative approach. The data collection method in this study used primary data obtained from the results of distributing questionnaires to the head of finance, head of government, BPD, Kadun 1 and Kadun 2 in villages in North Bengkulu Regency with a sample of 45 respondents. Hypothesis testing using multiple regression analysis. The results of this study indicate that accountability has a positive effect on village financial management, transparency has a positive effect on village financial management, participation has a positive effect on village financial management.

Analisis Penerapan Sistem Informasi Pemerintah Daerah (SIPD) pada Bidang Perbendaharaan dan Kas Daerah BPPKAD Kota Probolinggo

This article aims to analyze the implementation of the Regional Government Information System (SIPD) policy in the Treasury and Cash Sector at BPPKAD Probolinggo City. SIPD is a system designed to manage and handle treasury and cash activities in local government agencies. This article uses the theory put forward by Van Meter and Van Horn. This research provides a better understanding of the application of SIPD in the treasury and cash sector at BPPKAD Probolinggo City. A qualitative review and descriptive literature approach is used as a method in this study. The data collection process is based on primary and secondary data from the results of literature studies, observations, interviews, documentation, which are then followed by analysis so that conclusions can be drawn from the findings of this research problem, namely the use of SIPD, the results of which are still not optimal, so BPPKAD Probolinggo City is still implementing the application effectively. parallel, namely SIMRAL and SIPD. The results of the discussion of this research are expected to be input for local governments in optimizing the use of SIPD to increase efficiency and accountability in regional financial management so that in the future this SIPD can run optimally.

Pengaruh Kejelasan Sasaran Anggaran, Penerapan Sistem Akuntansi dan Kompetensi Aparatur terhadap Akuntabilitas Pengelolaan Keuangan Desa

This study aims to determine the effect of the clarity of budget targets, the application of the financial accounting system, and the competence of the village apparatus on the accountability of village financial management in Poncol District, Magetan Regency. This study uses a quantitative approach using primary data. The sample used in the study was 77 village officials. The method of data collection is in the form of a questionnaire with a Likert measurement scale. The data analysis technique used is multiple linear regression analysis with the help of SPSS. The results of the research on the first hypothesis indicate that the clarity of budget targets has a positive and significant effect on village financial management accountability. The results of the research on the second hypothesis indicate that the application of the accounting system has a positive and significant effect on village financial management accountability. The results of the research on the third hypothesis indicate that the competence of the apparatus has a positive and significant effect on the accountability of village financial management. Simultaneously, the three independent variables affect the dependent variable, which is 61%.

The Effect of the Presentation of Financial Statements, Financial Accounting Systems, and Internal Control on Regional Financial Management Accountability

The Effect of the Presentation of Financial Statements, Financial Accounting Systems, and Internal Control on Regional Financial Management Accountability

The Role of Village Apparatus in Village Financial Management Accountability in Wawoangi Village District of South Buton

This study aims to describe the role of village officials in village financial management accountability in Wawoangi Village, Sampolawa District, South Buton Regency. Data collection techniques used in this study were observation, interviews and documentation. While the data analysis technique in this research is descriptive qualitative analysis. Based on the description of the research results and discussion of the war of village officials in the accountability of village financial management in Wawoangi Village, Sampolawa District, South Buton Regency according to the research objectives, it can be concluded that village officials in Wawoangi Village have played a role in village financial management accountability by carrying out their duties starting from from the planning, implementation, administration, reporting, accountability processes carried out according to the responsibilities of each village apparatus in Wawoangi Village and have carried out accountability with the Realization Report of the Implementation of the Wawoangi Village APBDes, although in carrying out their duties there are still village officials in Wawoangi Village who need assistance experts from Sampolawa Subdistrict and assistance from the Wawoangi Village Secretary such as making building designs and RAB (budget plans) which should be made by the Head of Development and also in making Financial Reports carried out only by the village secretary.

ANALISIS PENGARUH PENGAWASAN INTERN, KUALITAS SUMBER DAYA MANUSIA, DAN PENERAPAN AKRUAL BASIS TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PROVINSI PAPUA

The purpose of this research is to; 1) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis simultaneously on the quality of the Papuan Provincial Government's financial reports. 2) Analyzing the influence of internal control, the quality of human resources and the application of the accrual basis partially on the quality of the Papuan Provincial Government's financial reports, 3) Analyzing the influence of variables that have a dominant influence on the quality of the Papuan Provincial Government's financial reports.The method used in this research is multiple regression analysis. Where this analysis method is a statistical method used to test the relationship between several independent variables to one dependent variable.The results of the analysis show that, internal control, quality of human resources and the application of the accrual basis simultaneously affect the quality of regional financial reports in Papua Province. This means that the higher the internal control, the quality of human resources and the application of the accrual basis can be understood and implemented properly, the quality of the local government financial reports produced will be better. On the other hand, if the internal control, quality of human resources and the application of the accrual basis do not meet accounting policies, it can lead to poor quality of local government financial reports. Internal control, quality of human resources and the application of the accrual basis partially affect the quality of regional financial reports in Papua Province. This means that, if internal control is carried out properly, the quality of the financial reports produced will increase, as well as the quality of human resources and the application of the accrual basis. The variable quality of human resources has a dominant influence on the quality of regional financial reports in Papua Province. With the existence of human resources who have competence, especially in the field of accounting or finance, it will be able to encourage the realization of the presentation of quality government financial reports so as to increase the accuracy and accountability of local government financial management.

DETERMINANTS OF VILLAGE FUND ACCOUNTABILITY IN FINANCIAL MANAGEMENT OF VILLAGE FUNDS IN PANTAI LABU DISTRICT, DELI SERDANG

Village funds that are quite large in number must be managed properly by the village government. However, there are indications of low accountability in the management and reporting of village funds by the village government. The purpose of this study was to analyze what factors influence the accountability of village fund financial management in Pantai Labu District, from the following four indicators: technical guidance, presentation of financial reports, perceptions of understanding of main tasks and management commitment. The urgency of the research results is as an evaluation material for the village administration and also to find out the obstacles in implementing village fund management accountability. This study uses SPSS to measure regression, correlation, and variable reliability testing. The hypothesis will be tested with SPSS which aims to examine the relationships between the four variables in this research model. The results of the research implementation show that together they influence the dependent variable, namely the Accountability of Village Fund Financial Management. Partially, 1) Technical Guidance has no effect on the accountability of Village Fund Financial Management, 2) Understanding of Main Tasks has no effect on the accountability of Village Fund Financial Management, 3) Management Commitment has an effect on Accountability of Village Fund Financial Management and 4) Presentation of Financial Statements has an effect on Accountability Village Fund Financial Management.

The Effect Of Community Participation, Transfotmational Leadership And Internal Control Systems On Accountability Financial Management Of Village Funds In Labu Beach District Village Deli Serdang

This study aims to examine the effect of community participation, transformational leadership and internal control systems on the accountability of village fund financial management in Pantai Labu Village, Deli Serdang Regency. This research is a quantitative research. Data collection was carried out using a questionnaire. Questionnaires were distributed to each village apparatus, namely the village head, village secretary, finance department, BPD, and community leaders. The results of this study indicate that: (1) Community participation has no partial and significant effect on the Accountability of Village Fund Financial Management. (2) Transformational Leadership has a partial and significant effect on the Accountability of Village Fund Financial Management. (3) Transparency partially and significantly affects the Accountability of Village Fund Financial Management. (4) The Internal Control System partially and significantly influences the Accountability of Village Fund Financial Management. (5) Community Participation, Transformational Leadership, Transparency, and Internal Control Systems simultaneously and significantly influence the Accountability of Village Fund Financial Management.