Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Intern Pemerintah Terhadap Akuntabilitas Pengelolaan Dana Desa

Arfiansyah, Mufti Arief

doi:10.22515/jifa.v3i1.2369

Cited by 33 publications

(61 citation statements)

References 2 publications

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“…Akuntabilitas pengelolaan keuangan daerah merupakan bentuk pertanggungjawaban pemerintah daerah mengenai integritas keuangan, pengungkapan, dan ketaatan terhadap peraturan perundangan-undangan dalam mengelola sumber daya kekayaan daerah serta keseluruhan kegiatan pemerintah daerah dimulai dari tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan pertanggungjawaban, dan pengawasan keuangan daerah guna meningkatkan kesejahteraan masyarakat (Azizah et al, 2015;Hardiningsih et al, 2019;Arfiansyah, 2020). Pemerintah daerah harus mempertanggungjawabkan pengelolaan keuangan daerah kepada masyarakat dan DPRD terkait keberhasilan maupun kegagalannya sebagai bahan evaluasi pencapaian kinerja pemerintah (Fauziyah dan Handayani, 2017).…”

Section: Pendahuluanunclassified

“…SPIP berperan dalam mempromosikan akuntabilitas, yaitu memastikan legalitas dan keteraturan operasi instansi pemerintah serta berkontribusi terhadap peningkatan kualitas informasi dan efektivitas manajemen secara umum (Nogueira dan Jorge, 2017). Penerapan SPIP berpengaruh positif terhadap akuntabilitas pengelolaan keuangan dana desa, karena prosedur pengelolaan keuangan yang ditetapkan melalui penerapan SPIP meminimalisir tindakan penyelewangan, mencegah terjadinya kecurangan dan korupsi, memberikan keyakinan memadai atas pengelolaan keuangan dan pengamanan aset sesuai peraturan perundang-undangan serta memberikan kepastian bahwa pelayanan publik dilakukan secara ekonomis dan efisien (Ichlas et al, 2014;Juwita, 2014;Widyatama et al, 2017;Arfiansyah, 2020;Puspa dan Prasetyo, 2020).…”

Section: Pendahuluanunclassified

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Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana BTT Covid 19 Pemerintah Provinsi Sumatera Barat

Mardian

Yurniwati

2022

Owner

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Accountability is an obligation to be responsible for the implementation of activities and final results to the community as the holder of the obligation, in accordance with the provisions of the legislation. The people through the DPR/DPRD give authority to the government to manage economic resources, therefore the government has the obligation to convey responsibility, report, present and disclose all activities and activities that are the responsibility of management. This research is to examine the effect of the Government's Internal Control System, information technology and organizational commitment to the Accountability of Financial Management of the Covid 19 BTT Fund in the West Sumatra Provincial Government. The data processed is primary data obtained directly from respondents, namely financial and asset managers at the Regional Apparatus Organization (OPD) of the West Sumatra Provincial Government which manages the BTT Covid 19 budget for the 2020 and 2021 Fiscal Years. The results showed that the Government's Internal Control System had an effect on the Accountability of Financial Management of the BTT Covid 19 Fund with the highest indicator being the control environment dimension and the lowest indicator being the risk assessment dimension, while information technology and organizational commitment had no effect on Management Accountability. Finance of the BTT Covid 19 Fund.

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Section: Pendahuluanunclassified

Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana BTT Covid 19 Pemerintah Provinsi Sumatera Barat

Mardian

Yurniwati

2022

Owner

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“…Sistem Pengendalian Intern Pemerintah (SPIP) mempunyai sebagian elemen yang berarti bagi pengelolaan akuntabilitas Pemerintah [8]. Elemen tersebut merupakan area dari pengendalian, efek dari pengendalian, aktivitas-aktivitas pengendalian, serta komunikasi.…”

Section: Pendahuluanunclassified

Lemahnya Signifikansi Sistem Pengendalian Internal untuk Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah

Mayasari

2022

JRAAM

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Tanggal masuk 02-08-2021This study aimed to determine the effect of internal control on the financial report's quality. This research method was quantitative descriptive. Data were collected using documentation and literature study. This study used purposive sampling with total sample of 34 Local Governments on the Kalimantan Island. The data analysis technique used linear regression. The results of statistical tests showed that the internal control system had no significant effect on the quality of financial reports in regency/ city governments in Kalimantan.

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“…Each has a regional government that mentions the village as an autonomous government by granting it special rights, including those related to village management and funds, village head elections, and the village development process (Lewis, 2015). In addition, provincial regions also have the status of regional autonomy (Bustaman et al, 2018;Arfiansyah, 2020;Purnawan, 2021). Regional autonomy is the right, authority and obligation of the region to regulate and manage its own regional affairs and interests in accordance with the law (Yusuf et al, 2019;Antlöv, Wetterberg, & Dharmawan, 2016;Kadir & Idris, 2021).…”

Section: Introductionmentioning

confidence: 99%

“…According to Arfiansyah (2020) is the result achieved in accordance with the wishes, so optimization is the achievement of results as expected effectively and efficiently. Optimization is also interpreted as a measure where all needs can be met from the activities carried out.…”

Section: Introductionmentioning

confidence: 99%

Optimizing the Utilization of Village Funds for Sustainable Village Development in Majene, Indonesia

Sarifuddin

Madani

Fatmawati

2022

jcgpp

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This article explores Optimizing the Utilization of Funds for sustainable development. This study aims to analyze the Optimization of Village Fund Utilization. The research method used is observation, interviews, and documents. This study was analyzed using a phenomenological approach. The research subjects are the government and the village community. The results of this study indicated the Optimization of the Utilization of Village Funds through 6 forms, namely; 1) Village level consultations involving the community and community shops to accommodate various proposals; 2) Every Cash Inflow and Outflow is recorded by the treasurer, and closes the books every month in an orderly manner; 3) The Village Development Implementation Stage involves local communities to be empowered in the implementation of the Village Fund which prioritizes the poor so that their economy can also improve; 4) The development of village infrastructure is greatly benefited by the community; 5) the village apparatus capacity building program increases the motivation and performance of the village apparatus in carrying out their duties; 6) Community empowerment has representatives from BPD and LPM such as cultivation. Further research will focus on the use of village funds for economic development.

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Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Intern Pemerintah Terhadap Akuntabilitas Pengelolaan Dana Desa

Cited by 33 publications

References 2 publications

Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana BTT Covid 19 Pemerintah Provinsi Sumatera Barat

Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Dana BTT Covid 19 Pemerintah Provinsi Sumatera Barat

Lemahnya Signifikansi Sistem Pengendalian Internal untuk Peningkatan Kualitas Laporan Keuangan Pemerintah Daerah

Optimizing the Utilization of Village Funds for Sustainable Village Development in Majene, Indonesia

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