Pengaruh Akuntansi Keperilakuan Terhadap Sistem Keuangan Desa

Abstract

This study aims to analyze the effect of behavioral accounting on the implementation of thevillage financial system. This type of research is exsplanatory research. The data used areprimary data obtained from interviews and questionnaire result. The population in this studywere all village financial system operators in Gresik are 356 villages. the sample of 190 withthe yamane approach formula with using random sampling methode. The analysis tool usedis multiple regression. The findings show that attitudes and training have a significantinfluence on the the village financial system, while motivation, perception and emotion havean influence on the village financial system.Keywords: Behavioral Accounting, Village Financial SystemAbstrakPenelitian ini bertujuan untuk menganalisis pengaruh akuntansi keperilakuan terhadapimplementasi sistem keuangan desa. Jenis penelitian yang digunakan adalah penelitianeksplanatori. Data yang digunakan adalah data primer yang diperoleh dari hasil wawancaraserta hasil isian kuisioner. Populasi dalam penelitian ini adalah seluruh operator sistemkeuangan desa di wilayah Kabupaten Gresik sebanyak 356 desa. Pengambilan ukuran sampeldilakukan dengan menggunakan rumus pendekatan Yamane yaitu sebanyak 190 danpenentuan sampel menggunakan metode random sampling (sampel acak). Alat analisis yangdigunakan menggunakan regresi berganda. Hasil temuan menunjukkan bahwa sikap danpelatihan mempunyai pengaruh yang signifikan terhadap implementasi sistem keuangan desa,sedangkan motivasi, persepsi dan emosi memiliki pengaruh terhadap sistem keuangan desa.Kata Kunci: Akuntansi Keperilakuan, Sistem Keuangan Desa

Analysis of Behavioral Aspect of Accounting Systems

“…Employees learn very well, always draw on experience on the job, and make as few mistakes as possible to ensure that the accounting system runs flawlessly. The results of this study do not agree with previous research byZainab and Resdiana (2021), that the implementation of the village financial system was not positively and significantly influenced by training/learning, and research conducted byRomandhon and Setiawati (2022)that the implementation of the cash system is influenced by learning.…”