Pengaruh Kompetensi, Komitmen Organisasi, Partisipasi Masyarakat, Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Kampung Dikota Jayapura

Abstract

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.

Faktor-faktor yang Mempengaruhi Akuntabilitas Keuangan Pemerintah Daerah Kota Jayapura

“…Hasil penelitian Puspa dan Prasetyo (2020) bahwa kompetensi aparatur pemerintah memiliki pengaruh signifikan terhadap akuntabilitas keuangan dana desa. Penelitian ini di dukung oleh penelitian yang dilakukan oleh (Noor dkk, 2020), (Matani & Hutajulu, 2020), (Yuliastuti & Riharjo, 2020), (Wahyuni & Afroh, 2021) menyatakan bahwa kompetensi aparatur berpengaruh signifikan terhadap akuntabilitas keuangan. Sehingga pada penelitian ini hipotesis yang penulis diajukan adalah: Hipotesis 1.…”

“…Kompetensi aparatur pemerintah berpengaruh terhadap akuntabilitas keuangan Pemerintah di Kota Jayapura. Penelitian yang dilakukan oleh Sari dan Asmara (2021), secara empiris membuktikan bahwa sistem pengendalian internal memiliki pengaruh terhadap akuntabilitas keuangan pengelolaan dana desa di Kabupaten Aceh Tengah, juga didukung hasil penelitian (Noor dkk, 2020), (Matani & Hutajulu, 2020), (Wahyuni & Afroh, 2021), (Zulkifli dkk, 2021) menyatakan bahwa sistem pengendalian internal berpengaruh signifikan terhadap akuntabilitas keuangan. Pada penelitian ini penulis mengajukan hipotesis sebagai berikut: Hipotesis 2.…”

“…Hasil penelitian ini sejalan dengan penelitian yang dilakukan oleh peneliti terdahulu yaitu Handayani dkk, (2020), Matani and Hutajulu, (2020), (Yuliastuti & Riharjo, 2020), (Wahyuni & Afroh, 2021) menyatakan bahwa kompetensi aparatur berpengaruh signifikan terhadap akuntabilitas keuangan.…”

Tinjauan terhadap Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kompetensi, Kepemimpinan, Partisipasi Masyarakat, dan Pengawasan

“…71 tahun 2010 tentang Standar Akuntansi Pemerintahan. Variabel kompetensi aparat diukur dengan 7 indikator dari Budiarto et al, (2020) dan Matani & Hutajulu (2020). Variabel kepemimpinan diukur dengan indikator dari Dewi & Gayatri (2019) dan Bonsu et al, (2022).…”

Village Financial Management Model in Jayapura City, Papua Province

“…The issue of village financial management in Jayapura City was also highlighted in the study by Matani & Hutajulu (2020), according to which there were delays and low distribution of village funds from districts/cities to villages. In terms of the use of village funds, there is still use of village funds outside of priority use, construction work is carried out entirely by third parties, procurement results cannot be used/utilized, expenditure of village funds is not supported by adequate evidence, and excess calculations of the volume of the Cost Budget Plan, excess payment, collection and deposit of taxes are not appropriate, funds are not deposited in the Village Cash Account, and expenditures are outside the Village Revenue and Expenditure Budget.…”