THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District)

Triyono, Triyono; Achyani, Fatchan; Arfiansyah, Mufti Arief

doi:10.23917/reaksi.v4i2.8521

Cited by 14 publications

(17 citation statements)

References 5 publications

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“…This situation might also occur because the government had not optimally used the countryside's massive human and natural resources (Thamrin et al, 2018). Therefore, the government must conduct regional financial management with the public interest in mind (Triyono et al, 2019).…”

Section: Conducted Under the Assistance And Supervision Of Both Inter...mentioning

confidence: 99%

A sharia economic collaboration model and its positive impact on developing of poor villages: A study in Indonesia

Alam

Ratnasari

Habibi

et al. 2022

Public and Municipal Finance

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The economic development of villages has a substantial impact on community welfare. It can become the backbone of the national economy. However, significant obstacles in village development are lack of human resources (HR), high poverty rates, poor common welfare, justice, and prosperity values. In 2022, in Indonesia there are 9584 underdeveloped villages. Some of the causes of the weak economic condition of a village are economic potential was not optimized, and excessive government interference stifled creativity and independence. This study seeks to explore the extent of the positive impact of the sharia economic implementation model in developing the village’s economy and the model’s potential as an alternative solution to building the economy of poor villages. This paper used descriptive qualitative methods, observations, and interviews with community leaders, community representatives, and the regency office. The results show that the economic development strategies carried out by Gerdu Village had three stages, namely (1) education and cooperation, (2) implementation and management, and (3) evaluation and planning. In addition, the internal driving factor behind the success of the village’s development lies in the activeness of village leaders in implementing sharia economics. As for cooperation with external parties, National Zakat Institution, related local department government, and other institutions around the village have also actively assisted in its development. Positive impacts on the community include increased employment opportunities, income, tourist visits, and tourism and language village programs. This study is expected to be one of the references to explain the Islamic economy’s role in advancing the poor village’s economy. AcknowledgmentWe would like to express our utmost gratitude to the Department of Sharia Economic Law Study Program, Universitas Muhammadiyah Surakarta and the Department of Islamic Economics, Universitas Airlangga for supporting this study and its publication process.

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Section: Conducted Under the Assistance And Supervision Of Both Inter...mentioning

confidence: 99%

A sharia economic collaboration model and its positive impact on developing of poor villages: A study in Indonesia

Alam

Ratnasari

Habibi

et al. 2022

Public and Municipal Finance

View full text Add to dashboard Cite

show abstract

“…Village apparatus performance, internal control, information technology, accountability, and quality of village financial statements are in the excellent category-village apparatus performance, affecting village fund management's responsibility. Internal control affects the accountability of village fund management, by the results of (Arif et al, 2017), (Achyani, 2019), (Umar et al, 2018), (Budiana et al, 2019). The use of information technology significantly affects the accountability of village fund management, according to the research (Hendri et al, 2016), (Sugiarti & Yudianto, 2017), (Jannah et al, 2018).…”

Section: Conclusion and Recommendationmentioning

confidence: 99%

Effect of Village Apparatus Performance, Internal Control, Information Technology Utilization on Village Fund Accountability and Implications on Quality Village Financial Report

Hendaris

Romli

2021

DIJMS

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Village Fund is a new policy, so it needs good accountability. As a form of responsibility for village fund management, it is necessary to make quality financial statements. This study aims to analyze the effect of village apparatus performance, internal control, and information technology on fund management accountability and its implications for the quality of financial reports. This research used quantitative and retrieval methods using survey techniques. It was conducted using 117 respondents as officials in charge of compiling financial reports in West Bandung Regency villages. Furthermore, data analysis was performed using SEM PLS with PLS 3.0. The results showed that the village apparatus performance, internal control, and information technology use affected fund management accountability and the quality of financial reports. The research results imply that creating quality village financial statements required village apparatus performance, internal control, use of information technology, and fair accountability

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“…Laporan yang baik adalah laporan yang harus disusun dengan jujur, objektif dan transparan. Pemerintah desa selaku pengelola dana desa harus mampu menyediakan informasi keuangan yang diperlukan secara akurat, relevan, tepat waktu, konsisten, dapat dipercaya serta akses yang mudah bagi masyarakat untuk mengakses infomasi keuangan (Triyono et al, 2019). Penelitian yang dilakukan oleh Hidayattullah & Herdjiono (2015) menyimpulkan bahwa sistem pelaporan berpengaruh pada akuntabilitas kinerja pemerintah.…”

Section: Sawitri Pi and Gayatri Kejelasan Sasaran Anggaran… Pendahunclassified

Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Kompetensi Perangkat Desa pada Akuntabilitas Pengelolaan Dana Desa

Sawitri

Gayatri

2021

E-Jurnal Akuntansi

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The purpose of this study was to determine the effect of clarity on budget targets, reporting systems and the competence in accountability of village fund management. This research was conducted on 27 villages in Denpasar City. Respondents in this study was 135 people with a purposive sampling method. Data collection was carried out using a questionnaire. The analysis technique used is multiple linear regression. Based on the research results, it shows that the clarity of budget targets, the reporting system and the competence of village officials have a positive and significant effect on the accountability of village fund management. Keywords: Budget; Reporting; Competence; Accountability.

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THE DETERMINANT ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT (Study in the Villages in Wonogiri District)

Cited by 14 publications

References 5 publications

A sharia economic collaboration model and its positive impact on developing of poor villages: A study in Indonesia

A sharia economic collaboration model and its positive impact on developing of poor villages: A study in Indonesia

Effect of Village Apparatus Performance, Internal Control, Information Technology Utilization on Village Fund Accountability and Implications on Quality Village Financial Report

Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Kompetensi Perangkat Desa pada Akuntabilitas Pengelolaan Dana Desa

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