Akuntabilitas Pengelolaan Dana Desa

Kristini, Mita Ayu; Luhsasi, Dwi Iga; Ismanto, Bambang

doi:10.35591/wahana.v23i2.231

Cited by 3 publications

(2 citation statements)

References 1 publication

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“…Aspek tata kelola pemerintahan yang baik merupakan aspek yang hendak dipenuhi pada pengelolaan dana desa. Akuntabilitas merupakan salah pilar dari tata kelola desa yang baik (Dewi et al, 2021;Hasanah et al, 2020;Kristini et al, 2020).…”

Section: Pendahuluanunclassified

Moderasi Asas Kemandirian Tamansiswa pada Akuntabilitas Dana Desa di Desa Kapanewon Tempel Kabupaten Sleman, Daerah Istimewa Yogyakarta

Ayem,

Tunga

2024

JEHSS

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This research was conducted to examine the influence of the competence of village government officials and internal control systems on accountability in village funds management with the principle of independence as a moderating variable in Kapanewon Tempel Villages, Sleman Regency. The method used in this research is descriptive quantitative and primary data is taken through questionnaires. This research is a quantitative research type. The population in this study were village officials in the villages in Kapanewon Tempel. Units of analysis are the village head, BPD, village secretary, village treasurer, head of finance, head of planning, head of administration, and head of services. Samples were taken using a purposive sampling technique, which makes the entire population sampled in this research. The total sample in this research was 64 respondents. Data analysis shows that 1) the competence of village officials has a positive influence on the accountability of village fund management; 2) the internal control system has a positive influence on the accountability of village fund management; 3) the principle of independence does not moderate the competence of village officials towards accountability in managing village funds, and 4) the principle of independence does not moderate the internal control system towards accountability in managing village funds.

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Section: Pendahuluanunclassified

Moderasi Asas Kemandirian Tamansiswa pada Akuntabilitas Dana Desa di Desa Kapanewon Tempel Kabupaten Sleman, Daerah Istimewa Yogyakarta

Ayem,

Tunga

2024

JEHSS

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“…The realization of village financial management accountability can be done by implementing control over overall activities. All activities must comply with the internal control system (SPI) guidelines as a control standard in implementing village funds and presenting financial reports (Kristini et al, 2020;Arfiansyah, 2020). The internal control system also plays a role in creating good village financial management because it can provide confidence that every action will encourage the achievement of organizational goals (Yesinia et al, 2018).…”

Section: Introductionmentioning

confidence: 99%

Which One Is More Important: Internal Control System or Financial Report Accessibility?

Budiarto¹,

Zulaika²

2022

JAKO

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Research Purposes. This study aims to examine whether the internal control system and the accessibility of financial reports affect the accountability of village financial management. In addition, this study also analyzes the effect of village financial management accountability on fraud prevention. Research Method. Data were obtained by distributing 152 questionnaires directly (offline) to 38 villages in Sleman Regency. The data is processed using Structural Equation Model (SEM) with Smart-PLS. Research Result and Findings. The results showed that the internal control system and the accessibility of financial reports affected the accountability of village financial management. In addition, village financial management accountability affects fraud prevention. The research implies that the village government can improve supervision and transparency so that the community believes that village funds are appropriately.

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The Effect Of Clearance Of Budget Targets, Competency Of Village Government Apparatus, Performance Effectiveness Of Friends, And Community Engagement On The Accountability Of Village Fund Management With Internal Control System As A Variable

Pajarwati¹,

Biduri²

2021

acopen

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This study aims to determine Moderation Role of the Internal Control System in Influencing Clarity ofxBudget Targets, Competence of Village Government Apparatuses, Effectiveness of Facilitator Performance, and Community Involvement in Village Fund Management Accountability. Puposive Sampling was used as a sampling technique in this study by distributing questionnaires to 15 village in Buduran Distric, Regency with a total of 68 respondents. The data analysis techique used the Outer Model to determine the validity of the valid and reliable research, while the Inner Model was used to verify the hypothesis in this study with the help of the SmartPLS. This study results that the variables of Clarity of Budget Targets, Competence ofxVillage Government Apparatuses, and Community Involvement have no effect on Village Fund Management Accountability, while the Facilitator Performance Effectiveness variable affects Village FundxManagement Accountability. In moderation in this study, the Internal Control System variable is not able to moderate the relationship between Clarity of Budget Goals, Competence of Village Government Apparatuses Effectiveness of Facilitator Performance, and Community Involvement with Village FundxManagement Accountability.

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Akuntabilitas Pengelolaan Dana Desa

Cited by 3 publications

References 1 publication

Moderasi Asas Kemandirian Tamansiswa pada Akuntabilitas Dana Desa di Desa Kapanewon Tempel Kabupaten Sleman, Daerah Istimewa Yogyakarta

Moderasi Asas Kemandirian Tamansiswa pada Akuntabilitas Dana Desa di Desa Kapanewon Tempel Kabupaten Sleman, Daerah Istimewa Yogyakarta

Which One Is More Important: Internal Control System or Financial Report Accessibility?

The Effect Of Clearance Of Budget Targets, Competency Of Village Government Apparatus, Performance Effectiveness Of Friends, And Community Engagement On The Accountability Of Village Fund Management With Internal Control System As A Variable

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