Accountability of Village Fund Management in Riau Province

Abstract

Accountability refers to the activity of informing all parties who have the right to request information, or in other words, reporting on action to individuals, legal entities, or collective leaders of organizations. This study aims to analyze the effect of village officials’ competence, internal control system, community participation, and utilization of information technology on the accountability of village fund management. The population of this study include the village officials, totaling 416 people, consisting of the village head, village secretary, government section, welfare section, head of planning affairs, and head of general affairs in 104 villages in Pelalawan Regency, Riau Province. The study employs a non-probability sampling method and multiple linear regression to test the hypotheses. The results indicate that the village officials’ competence, internal control system, community participation, and utilization of information technology affect the accountability of village fund management.

Pengelolaan BUMDES Harapan Berkembang Kabupaten Tegal

“…Partisipasi masyarakat acapkali dibicarakan di berbagai daerah, baik di perkotaan maupun pedesaan, karena kita dapat melihat seberapa besar dampak dari partisipasi masyarakat, partisipasi ini menentukan kesusksesan suatu rencana atau program di sekitarnya, kesuksesan suatu program tanpa keterlibatan masyarakat tidak bisa berjalan dengan optimal, maka diperlukan keterlibatan masyarakat dalam perencanaan atau program, agar program dapat berjalan dengan baik (Savitri et al, 2022). Program-program yang telah direncanakan berkaitan dengan pembangunan masyarakat, sehingga sangat penting bagi masyarakat untuk berpartisipasi dalam proses pembangunan tersebut (Abras et al, 2021).…”

Peran Kepala Desa Dalam Penguatan Transparansi dan Akuntabilitas Pengelolaan Dana Desa di Desa Sukarendah Kabupaten Lebak

“…Akan tetapi beberapa faktor yang mempengaruhi penguatan akuntabilitas publik dalam pengelolaan dana desa di Indonesia dipengaruhi oleh faktor partisipasi, kompetensi dan komitmen organisasi (Handayani, 2022). Kompetensi perangkat desa, sistem pengendalian intern, partisipasi masyarakat dan pemanfaatan teknologi informasi berpengaruh terhadap akuntabilitas pengelolaan dana desa (Savitri et al, 2022). Dibeberapa wilayah perdesaan seperti di Desa Trimulyo Kecamatan Jetis Bantul, telah banyak desa yang menerapkan prinsip partisipatif yang kemudian meningkatkan partisipasi masyarakat dalam pelaksanaan Musrembangdesa sebesar 92 persen (Susliyanti, 2017).…”

Local Government Financial Reports: Utilisation of Information Technology and Implementation of Government Accounting Standards

“…This is in line with research done by Primayana (2014); Husna (2017);and Aswar (2020), which stated that the use of IT could enhance the quality and reliability of financial reporting. Savitri et al, (2022) found that information technology affected the accountability of village fund management. In contrast, Suryani et al, (2022); Surastiani & Handayani (2015); and Suwanda (2015) showed that IT did not affect the QLGFR.…”