Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

Ardianti, Putu Ayu Ratih; Suartana, I Wayan

doi:10.24843/eja.2020.v30.i11.p10

Cited by 3 publications

(4 citation statements)

References 8 publications

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“…Financial reports produced by a transparent and accountable accounting process are used by village officials to demonstrate accountability. (Ardianti & Suartana, 2020).…”

Section: Village Fund Management Accountabilitymentioning

confidence: 99%

“…Accountability shows the extent to which success has been achieved in achieving the vision of the Village Law to create a developed, strong, independent, democratic, and just village in achieving community welfare. This is a lawsuit regarding the accountability of managing village funds which is an important focus for village officials (Ardianti & Suartana, 2020). This principle of accountability must be able to be applied by the village government in its governance, where all activities can be accounted for by the rules and regulations that apply.…”

Section: Introductionmentioning

confidence: 99%

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Investigating Apparatus Competence and Organizational Commitment for the Village Financial System

Safelia

Brilliant

Afrizal

et al. 2022

IJFBS

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This research aims to analyze the effect of village apparatus competence and organizational commitment on village fund management accountability. In addition, researchers also examine the application of the village financial system (SISKEUDES) as an intervening variable. The population in this study were village officials in Kumpeh Ulu and Muaro Jambi sub-districts. Determination of the research sample using purposive sampling method, the number of samples is 145 data observations. The analysis technique used is the Structural Equation Model with the Partial Least Square (PLS) approach. The result of the research is that the competence of the village apparatus does not affect the accountability of village fund management. Organizational commitment and the implementation of SISKEUDES have a significant positive effect on the accountability of village fund management. The implementation of SISKEUDES can mediate the relationship between the competence of village officials and organizational commitment to the accountability of village fund management.

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“…Financial reports produced by a transparent and accountable accounting process are used by village officials to demonstrate accountability. (Ardianti & Suartana, 2020).…”

Section: Village Fund Management Accountabilitymentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Investigating Apparatus Competence and Organizational Commitment for the Village Financial System

Safelia

Brilliant

Afrizal

et al. 2022

IJFBS

View full text Add to dashboard Cite

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“…Law Number 6 of 2014 explains that managing village finances must be based on taking into account the principles of accountability, transparency, and carried out in an orderly manner. Accountability is not just formal financial accountability to the public, but also includes accountability for compliance with regulations, organizational environment, society, and government (Mahayani, 2017 in Ardianti & Suartana, 2020).…”

Section: Introduction 1backgroundmentioning

confidence: 99%

Determinant of Village Fund Management Accountability

2022

RJFA

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This research aims to analyze the effect of fund tax compliance, the application of the SISKEUDES application, and the competence of village apparatus on the accountability of government assistance fund management. Muaro Jambi District in Jambi Luar Kota District. The population in this study were all village fund managers, 20 villages in Jambi Luar Kota District, Muaro Jambi Regency. Determination of the research sample using a purposive sampling method and based on certain criteria. The analytical technique used is multiple regression analysis. The results show that fund tax compliance does not impact the accountability of government assistance fund management. At the same time, the application of the siskeudes application and the competence of the village apparatus affected the accountability of government assistance fund management in Muaro Jambi Regency.

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“…To achieve this, there needs to be careful preparation through strategies made by the village government to improve the quality of human resources and the village fund management system can be achieved properly (Robert et al, 2021;Ronaldo & Suryanto, 2022). So that it can improve the welfare of the community (Ardianti & Suartana, 2020;Budiati et al, 2020;Jamaluddin, 2020).…”

Section: Introductionmentioning

confidence: 99%

Sustainable Development: Looking at the Gunong Kleng Village Government Strategy in Implementing Sustainable Development in Meureubo District, Aceh Barat Regency

Inanyah

Hajad

2022

ijss

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The purpose of this study was to find out how the strategy carried out by the Gunong Kleng Village Government was running optimally in order to implement sustainable development in the village. In carrying out development, a good plan or strategy is needed so that the implementation can be beneficial for the community and continue to be sustainable. The Gunong Kleng Village Government has carried out various strategies to maximize development in the village by: first, increasing the capacity of Human Resources (HR) through the provision of guidance, holding courses or training, and competencies that can increase the knowledge of the village community. Second, monitoring and evaluation of the ongoing program is carried out in order to achieve the expected target. Third, the provision and improvement of complete facilities and tools to manage available natural resources. The methodology used is a qualitative method with a descriptive approach, with data collection techniques using the methods of observation, interviews, and documentation. Based on the results of the research conducted by the researchers concluded that development in Gunong Kleng Village has not run optimally as planned in the village RKPG, due to the lack of community awareness, especially in terms of economic improvement and village community empowerment. In addition, community participation and lack of interest from the community itself.

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Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

Cited by 3 publications

References 8 publications

Investigating Apparatus Competence and Organizational Commitment for the Village Financial System

Investigating Apparatus Competence and Organizational Commitment for the Village Financial System

Determinant of Village Fund Management Accountability

Sustainable Development: Looking at the Gunong Kleng Village Government Strategy in Implementing Sustainable Development in Meureubo District, Aceh Barat Regency

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