Analisis Faktor – Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa di Kabupaten Lombok Tengah

Abstract

Accountability of village fund management is the responsibility of the village government to the community related to village fund management. This study aims to obtain empirical evidence of the influence of the competence of village officials, the application of the social security system, the tax treasurer compliance of the village treasury and community participation in the accountability of village fund management. The method in this research is descriptive quantitative with data analysis techniques using multiple linear regression test. The study was conducted in 127 in 12 districts of Central Lombok Regency. The samples in this study were 88 people who were determined using the purposive sampling method. Data collected by questionnaire method. The results showed the competence of village officials and community participation did not affect the accountability of village fund management, while the application of the siskeudes and tax treasury compliance of the village treasurer had a positive effect on the accountability of village fund management.
 Keywords: Accountability; Device Competency; Siskeudes Application; Tax Compliance; Society Participation.

Investigating Apparatus Competence and Organizational Commitment for the Village Financial System

“…The results of research conducted by Sari & Aji (2020) state that the competence of village officials has a positive effect on the management of village funds in the Banyumas Regency. This is in contrast to the research conducted by Luthfiani et al, (2020) which states that the competence of village officials does not have a significant influence on the management of village funds. This is supported by research results which explain that the competence of qualified village officials will affect the level of accountability in managing village funds (Umar et al, 2018).…”

“…The results of research conducted by Bawono et al, (2020) stated that the application of the SISKEUDES application was able to become an intervention in the management of village funds by the village government in Banyumas Regency. This is also in line with research conducted by Luthfiani et al, (2020) which states that the SISKEUDES application has a positive effect on the accountability of village fund management. The SISKEUDES application, as an integrated accounting information system technology to aid in the management of village funds, still necessitates village officials' understanding of financial data in order to avoid misunderstandings when using it.…”

“…To support the readiness of local governments to implement Law Number 6 of 2014 concerning Villages, the Financial and Development Supervisory Agency (BPKP) created an application that aims to improve the quality of village financial governance. The application is SISKEUDES or Village Financial System Application (Luthfiani et al, 2020). The competence of village officials in understanding the implementation of village accounting is urgently needed to realize the accountability of managing village funds.…”

Accountability of Village Fund Management in Riau Province

“…The management of village funds shall be handled by officials who have good abilities (Perdana, 2018). Interstingly, the competence of the village officials does not affect the village fund allocation financial management accountability (Widyatama et al, 2017;Luthfiani et al, 2020;Anto and Amir, 2017).…”

Determinant of Village Fund Management Accountability

“…BPKP in supporting financial management activities makes applications that aim to improve the quality of village financial governance. This application is the Siskeudes Application or the Village Financial System Application, in anticipation of the implementation of Law Number 6 of 2014 concerning Villages (Luthfiani, Asmony & Herwanti, 2020). So in this case the competence of village officials in understanding the implementation of village accounting is needed to realize village fund management accountability.…”