Influence of Village Apparatus Competence And Clarity Of Budget Targets For Accountability Of Village Fund Management
DOI:
https://doi.org/10.54099/ijebm.v2i2.800Keywords:
Accountability,, Apparatus Competence, , Clarity of Budget, ASNAbstract
This study evaluated the accountability of village fund management in Ciparay Village, Bandung, West Java Indonesia. The precise goals were to determine how Village Apparatus Competence and Clarity of Budget Targets affected Acountability of Village Fund Management.
The study was descriptive in nature, and the data collecting and analysis methods used were quantitative. A questionnaire was used to collect data from a sample of 56 responden. SPSS Version 25.0 and 5% significance level were used to analyze the data and produce both descriptive and inferential statistics. The study concluded.
It was found that Village Apparatus Competence and Clarity of Budget Targets affected Acountability of Village Fund Management. It is hoped that this research can be used as an additional positive input reference for village officials, regional government and central government, to evaluate village fund allocation policies and systems to implement the principle of accountability in managing village funds. Apart from that, the community must also have awareness and concern so that they can participate in managing village funds.
References
Allen, N.J., & Mayer, J.P. 1990. The measurement and antecedents of affective, continuance, and normative commitment to organization. Journal of occupational psychology, 63, 1-18.
Badan Pusat Statistik Jakarta Pusat. (2022). Angka Beban Tanggungan. Jakarta Pusat. Badan Pusat Statistik
Bastian, I. (2010). Akuntansi Sektor Publik Edisi Ketiga. Jakarta. Erlangga.
Behnam, M., & MacLean, T. L. (2011). Where Is the Accountability in International Accountability Standards?: A Decoupling Perspective. Business Ethics Quarterly, 21(1), 45–72. https://doi.org/10.5840/beq20112113
Brown, L. D., & Moore, M. H. (2001). Accountability, strategy, and international nongovernmental organizations. Nonprofit and Voluntary Sector Quarterly, 30(3), 569–587. https://doi.org/10.1177/0899764001303012
Cavoukian, A., Taylor, S., & Abrams, M. E. (2010). Privacy by Design: essential for organizational accountability and strong business practices. Identity in the Information Society, 3(2), 405–413. https://doi.org/10.1007/s12394-010- 0053-z
Devas, N., & Grant, U. (2003). Local government decision-making – Citizen participation and local accountability: Some evidence from Kenya and Uganda. Public Administration and Development, 23(4), 307–316. https://doi.org/10.1002/pad.281
Dewi, N. K. A. J. P., & Gayatri, G. (2019). Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 26, 1269. https://doi.org/10.24843/eja.2019.v26.i02.p16
Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: Australian Journal of Management, 16(June 1991), 49–66. http://aum.sagepub.com/cgi/doi/10.1177/031289629101600103
Ebrahim, A. (2003). Accountability in practice: Mechanisms for NGOs. World Development, 31(5), 813–829. https://doi.org/10.1016/S0305- 750X(03)00014-7
Frink, D. D., & Klimoski, R. J. (2004). Advancing accountability theory and practice: Introduction to the human resource management review special edition. Human Resource Management Review, 14(1), 1–17. https://doi.org/10.1016/j.hrmr.2004.02.001
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi. Semarang. Universitas Diponegoro.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang. Universitas Diponegoro.
Guritno, T. (2021). Perangkat Desa Dominasi Terdakwa Kasus Korupsi, Dana Desa Perlu Diawasi Ketat. Kompas.Com. https://nasional.kompas.com/read/2021/03/22/18093371/icw-perangkat-desadominasi-terdakwa-kasus-korupsi-dana-desa-perlu-diawasi?page=all.
Hartanti, N., & Yuhertiana, I. (2018). Transparency , Accountability and Responsibility in an Indonesia Village Financial Management. Public Policy and Administration Research, 8(3), 71–77.
Hendrawati, E., Pramudianti, M., & Abidin, K. (2022). Fraud Prevention of Village Fund Management. International Journal of Islamic Business and Management Review, 2(1), Article 1. https://doi.org/10.54099/ijibmr.v2i1.136
Herlianti. (2020). Akuntabiltas menurut para ahli. 11–22. https://elibrary.unikom.ac.id/id/eprint/3672/
Ikhsan, A., Lesmana, S., & Hayat, A. (2015). Teori Akuntansi. Bandung. Cita Pustaka Media.
Indriasari, D., & Nahartyo, E. (2008). Pengaruh Sumberdaya Manusia, Pemanfaatan Teknologi Informasi, dan Pengendalian Intern Akuntasi Terhadap Nilai Informasi Pelaporan Keuagan Pemerintah Daerah (Studi Pada Pemerintah Kota Palembang dan Kabupaten Ogan Ilir). Jurnal SNA XI Pontianak.
Isbandi Rukminto, A. (2007). Perencanaan Partisipatoris berbasis asset komunitas: dari pemikiran menuju penerapan. Jakarta. FISIP UI Press.
Iskamto, D. (2022). Does Career Development Effect on Professionalism? : A Case Study of State Civil Apparatus in Indonesia. International Journal of Management and Business Applied, 1(1), Article 1. https://doi.org/10.54099/ijmba.v1i1.94
Iskamto, D., Karim, K., Sukono, & Bon, T. (2020). Impact of Employee Satisfaction on Work Discipline in Government Office in Indonesia. The International Conference on Industrial Engineering and Operations Management, 13.
Iznillah, M. L., & Basri, Y. M. (2019). Analysis of Transparency and Accountability of Village Fund Management in Bengkalis Sub-district. Journal of Economics, Business, and Government Challenges, 1(2), 72–78. https://doi.org/10.33005/ebgc.v1i2.13
Kemenkeu. Percepatan Penyaluran dan Pemanfaatan Dana Desa Dalam Menopang Ketahanan Sosial Ekonomi dan Keuangan. https://djpk.kemenkeu.go.id/?p=14534/.
Kholmi, M. (2011). Persepsi Pengurus Partai terhadap Akuntabilitas Keuangan Partai Politik. Jurnal Reviu Akuntansi Dan Keuangan, 3(1), 363–371. https://doi.org/10.22219/jrak.v3i1.1468
Kim, S., & Schachter, H. (2013). Citizen participation in the budget process and local government accountability: Case studies of organizational learning from the United States and South Korea. Public Performance and Management Review, 36(3), 456–471. https://doi.org/10.2753/PMR1530-9576360304
Mada, S., Kalangi, L., & Gamaliel, H. (2017). Pengaruh Kompetensi Aparat Pengelola Dana Desa , Komitmen Organisasi Pemerintah Desa , dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo. 106–115.
Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta. Andi
Maulidi, R. (2018). Analisis Keberhasilan Penerapan Sistem Informasi Akademik Terhadap Kepuasan Pengguna Studi Empiris Pada Sistem Informasi Akademik Unsiq Wonosobo. Jurnal Penelitian Dan Pengabdian Kepada Masyarakat UNSIQ, 5(1), 72–81. https://doi.org/10.32699/ppkm.v5i1.451
Mediakasasi.com, (2022). Diduga Korupsi Dana Desa, Dua Oknum Mantan Kepala Desa di Kab. Bandung Menjadi Tahanan Kejaksaan. https://mediakasasi.com/bandung-raya/808/diduga-korupsi-dana-desa-dua-oknum-mantan-kepala-desa-di-kab-bandung-menjadi-tahanan-kejaksaan.html
Munawar, Irianto, G., & Nurkholis. (2006). Pengaruh Karakteristik Tujuan Anggaran Terhadap Perilaku, Sikap, dan Kinerja Aparat Pemerintah Daerah di Kabupaten Kupang.
Nababan, R. E., Amin, M., & Badaruddin, B. (2020). Village Fund Implementation in Supporting Infrastructure Development: A Case Study in Purba Manalu Village, Humbang Hasundutan Regency, Indonesia. International Journal of Multicultural and Multireligious Understanding, 7(8), 251. https://doi.org/10.18415/ijmmu.v7i8.1847
Nadirsyah, Yahya, M. R., & Putra, G. (2012). Faktor-Faktor Yang Mempengaruhi Kinerja Manajerial Satuan Kerja Perangkat Daerah (SKPD) Pada Pemerintah Kabupaten Aceh Tengah. Jurnal Ekonomi Dan Pembangunan.
Novanda, R. R. (2022). Analysis Of Village Potential In Flood-Prone Areas (Study Case in Bengkulu Tengah District). Adpebi International Journal of Multidisciplinary Sciences, 1(1), Article 1. https://doi.org/10.54099/aijms.v1i1.151
Nurhakim, I., & Yudianto, I. (2018). Implementation of Village Fund Management. Journal of Accounting Auditing and Business, 1(2), 39–55.
Peraturan Menteri Dalam Negeri RI. (2014). Peraturan Menteri Dalam Negeri
Peraturan Menteri Dalam Negeri RI. (2018). Peraturan Menteri Dalam Negeri
Peraturan Menteri Desa. (2015). Peraturan Menteri Desa, Pembangunan Daerah Tertinggal dan Transmigrasi Tentang Penetapan Prioritas Penggunaan Dana Desa Tahun 2016 Nomor 21.
Peraturan Pemerintah RI. (2005). Peraturan Pemerintah RI Tentang Desa Nomor 72.
Peraturan Pemerintah RI. (2014). Peraturan Pemerintah RI Tentang Dana Desa Nomor 60.
Pusat Data Desa Indonesia. Kementerian Dalam Negeri Direktorat Jenderal Pemerintahan Desa Jumlah Penduduk dan Kepala Keluarga. https://pddi.kemendesa.go.id. Diakses pada tanggal 27 Agustus 2022
Putra, D. (2013). Pengaruh Akuntabilitas Publik dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Satuan Kerja Perangkat Daerah (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kota Padang). Fakultas Ekonomi Universitas Negeri Padang, 1–26.
Ramly, A. R., Wahyuddin, Mursida, J., & Mawardi. (2018). The Implementation of Village Fund Policy in Improving Economy of Village Society (Case Study at Kuala Sub-district of Nagan Raya District). Jurnal Ilmiah Peuradeun, 6(3), 459–478.
Rasmini, N. K., & Mimba, P. S. H. (2021). The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management. The Indonesian Accounting Review, 11(1), 61. https://doi.org/10.14414/tiar.v11i1.2046
Republik Indonesia Tentang Pengelolaan Keuangan Desa Nomor 113.
Republik Indonesia Tentang Pengelolaan Keuangan Desa Nomor 20.
Robbins, S. P., & Judge, T. A. (2008). Perilaku Organisasi (Edisi 16). Jakarta. Salemba Empat
Rosyidi, M. (2018). Pengaruh Transparansi, Kompetensi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa. JOM FEB, 1, 1–14.
Saputra, K. A. K., Anggiriawan, P. B., Sanjaya, I. K. P. W., Jayanti, L. G. P. S. E., & Manurung, D. T. H. (2019). The role of human resource accounting and the synergy of village government in village fund management. Journal of Advanced Research in Dynamical and Control Systems, 11(11), 303–309. https://doi.org/10.5373/JARDCS/V11I11/20193200
Sekaran, U. (2006). Metode Penelitian Untuk Bisnis. Jakarta. Salemba Empat.
Sekaran, U. (2016). Metode Penelitian Untuk Bisnis. Jakarta. Salemba Empat.
Setyawan, H. (2016). Faculty of Economics Riau University, Pekanbaru Indonesia. Pengaruh Etika Uang Terhadap Kecuranagan Pajak Dengan Religiusitas, Gender Dan Materialisme Sebagai Variabel Moderasi, 2(2), 2010–2012.
Sugiyono. (2017). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif R&D. Bandung. Alfabeta.
Sugiyono. (2018). Metode Penelitian Bisnis: Pendekatan Kuantitatif, Kualitatif R&D. Bandung. Alfabeta.
Sukarno W. Sumarto. Akuntabilitas Pengelolaan Dana Desa. https://www.bpkp.go.id/jateng/konten/3544/Akuntabilitas/Pengelolaan/Dana/ Desa. Diakses pada tanggal 23 Desember 2021
Sulila, I. (2019). An Analysis of the Effectiveness of Allocation of Village Fund Policy Implementation and Its Determining Factors in Gorontalo Regency.Jurnal Ilmiah Ilmu Administrasi Publik, 9(2), 191. https://doi.org/10.26858/jiap.v9i2.10947
Sumarsono, S. (2003). Ekonomi Manajemen Sumber Daya Manusia dan Ketenagakerjaan. Yogyakarta. Graha Ilmu. Sudarmanto. (2009). Kinerja Pengembangan Kompetensi SDM. Yogyakarta. Pustaka Belajar.
Syahsudarmi, S. (2022). Analysis of the Effect of Work Motivation on Employee Work Discipline in the era of the covid-19 Pandemic. International Journal of Islamic Business and Management Review, 2(1), Article 1. https://doi.org/10.54099/ijibmr.v2i1.165
Udjianto, D., Hakim, A., Domai, T., Suryadi, S., & Hayat, H. (2021). Community Development and Economic Welfare through the Village Fund Policy. Journal of Asian Finance, Economics and Business, 8(1), 563–572. https://doi.org/10.13106/jafeb.2021.vol8.no1.563
Undang-Undang RI. (2014). Undang-Undang RI Tentang Desa Nomor 6.
Undang-Undang RI. (2014). Undang-Undang RI Tentang Pemerintah Daerah Nomor 23.
Wahyudi, S., Achmad, T., & Pamungkas, I. D. (2021). Village apparatus competence, individual morality, internal control system and whistleblowing system on village fund fraud. WSEAS Transactions on Environment and Development, 17(6), 672–684. https://doi.org/10.37394/232015.2021.17.65
Wahyudin. (2015). Buku 6 : Perencanaan Pembangunan Desa. Kementerian Desa, Pembangunan Daerah Tertinggal, Dan Transmigrasi Republik Indonesia,
Widyatama, A., Novita, L., & Diarespati, D. (2017). Pengaruh Kompetensi Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Alokasi Dana Desa (Add). Berkala Akuntansi Dan Keuangan Indonesia, 2(2). https://doi.org/10.20473/baki.v2i2.4762
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 International Journal of Entrepreneurship and Business Management
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
