Can The Competence of Village Apparatus and Community Participation Improve The Accountability of Village Fund Management?
Abstract
The village apparatus must be recognized as a legal community unit that has the right and power to regulate and manage village funds in order to improve development and community empowerment to achieve village welfare. This study aims to examine the competence and accountability of village officials and the community in managing village funds. This research is a type of quantitative research with an explanatory approach and uses primary data to distribute questionnaires online. Respondents in this study were 69 respondents using purpose sampling technique with the help of data analysis test using smart PLS software. The results of the study can be concluded that the competence of the village fund management apparatus and community participation have a positive effect on the accountability of village fund management.
Keywords:
Competence of Village Fund Management Apparatus, Community Participation, Accountability of Village Fund Management
References
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DiMaggio, P. J., & Powell, W. W. (2000). The iron cage revisited institutional isomorphism and collective rationality in organizational fields. Advances in Strategic Management, 17, 143–166. https://doi.org/10.1016/S0742-3322(00)17011-1
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Ryan, Cooper, & Tauer. (2019). Village Fund Management Accountability. Paper Knowledge. Toward a Media History of Documents, 12–26.
Sugiharti, D. K., Ramadhani, R. H., Sueb, M., Irawady, C., & Yuliaftri, I. (2023). Peningkatan Kapasitas Aparatur Desa Dalam Pengelolaan Dana Desa Di Desa Cintaratu Kecamatan Parigi Kabupaten Pangandaran. Dharmakarya, 12(2), 255. https://doi.org/10.24198/dharmakarya.v12i2.39474
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Umar, H., Usman, S., & Purba, R. B. R. (2018). The influence of internal control and competence of human resources on village fund management and the implications on the quality of village financial reports. International Journal of Civil Engineering and Technology, 9(7), 1526–1531.
Wahyuningsih, E., Pratami, Y., & Amrizal, G. (2023). Faktor Penentu Akuntabilitas Pengelolaan Dana Desa. EL MUHASABA: Jurnal Akuntansi (e-Journal), 14(2), 88–101. https://doi.org/10.18860/em.v14i2.18091
Watu, D., Londa, Y., & Sayang, S. (2023). Pengaruh Partisipasi Masyarakat, Kompetensi Sumber Daya Manusia Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Riset Ilmu Akuntansi, 4(2), 107–118. https://doi.org/10.37478/jria.v4i2.3908
Wulandari, S., & Yuliandari, E. (2022). Partisipasi Masyarakat Dalam Pengelolaan Dana Desa. Jurnal Demokrasi Dan Ketahanan Nasional |, 1(4), 2022. www.kominfo.go.id
Yunita, A., & Christianingrum, M. (2018). Measurement of Accountability Management of Village Funds. Integrated Journal of Business and Economics, 2(1), 99. https://doi.org/10.33019/ijbe.v2i1.62
Anto, R. P., & Amir, M. (2017). Competence of Village Apparatus In Management of Village Funds in North Konawe Regency-Indonesia. IOSR Journal of Business and Management, 19, 66–71. https://doi.org/https://doi.org/10.9790/487X-1911076671
Ardiansyah, M. D., & Sriyono. (2020). Pengaruh Kompetensi, Peran Perangkat Desa dan Pemahaman Pengelolaan Dana Desa Terhadap Akuntabilitas Pengelolaan Dana Desa. Indonesian Journal of Innovation Studies, 13(1), 1–12.
Ari Kuncara Widagdo, Agus Widodo, & Muhammad Ismail. (2016). Sistem Akuntansi Pengelolaan Dana Desa. Jurnal Ekonomi Dan Bisnis, 19(2), 323–340.
Asrul, A. (2023). Pengaruh Pengelolaan Dana Desa Dan Transparansi Dana Desa Terhadap Kesejahteraan Masyarakat. Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya, 2(1), 81. https://doi.org/10.47233/jppisb.v2i1.687
BKSAP. (2020). GOPAC Tetap Konsisten Promosikan Antikorupsi. Dewan Perwakilan Rakyat Republik Indonesia. http://www.dpr.go.id/berita/detail/id/29445/t/GOPAC+Tetap+Konsisten+Promosikan+Antikorupsi
BKSAP DPR RI. (2020). The House of Representatives of the Republic of Indonesia. Dpr.Go.Id, August 29. https://www.dpr.go.id/en/berita/detail/id/30239/t/BKSAP+Calls+for+Strengthening+International+Cooperation+for+Global+Sustainability
Cahyono, H. (2020). Menuju Desa Mandiri dan Sejahtera: Dari Mana Dimulai? Bppk.Kemekeu. https://bppk.kemenkeu.go.id/balai-diklat-keuangan-makassar/artikel/menuju-desa-mandiri-dan-sejahtera-dari-mana-dimulai-014554
Dacin, M. T., Goodstein, J., & Scott, W. R. (2002). Institutional theory and institutional change: Introduction to the special research forum. Academy of Management Journal, 45(1), 45–57. https://doi.org/10.2307/3069284
DAVID, G. G. (2018). Partial Least Squares : Regression & Structural Equation Models. Multi-Label Dimensionality Reduction, 43–62.
DiMaggio, P. J., & Powell, W. W. (2000). The iron cage revisited institutional isomorphism and collective rationality in organizational fields. Advances in Strategic Management, 17, 143–166. https://doi.org/10.1016/S0742-3322(00)17011-1
Dwi Setiana, N., & Laila Yuliani, N. (2017). Pengaruh Pemahaman dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa. The 6th University Research Colloquium 2017 Universitas Muhammadiyah Magelang, 1–7.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). The Results of PLS-SEM Article information. European Business Review, 31(1), 2–24.
Hariani, R., Agus Mariyanto, M., Antoni, F., Octavia, K., & Tinggi Ekonomi dan Bisnis Islam Kota Pagar Alam, S. (2023). Pengaruh Motivasi Kerja Terhadap Produktivitas Agen Asuransi Allianz Kota Pagar Alam. 1(2), 413–424.
Hindriani, N., Hanafi, I., & Domai, T. (2012). Sistem Pengendalian Intern Pemerintah (SPIP) dalam perencanaan dan pelaksanaan anggaran di Daerah (Studi pada Dinas Kesehatan Kabupaten Madiun). Wacana: Jurnal Sosial Dan Humaniora, 15(3), 1–9. https://wacana.ub.ac.id/index.php/wacana/article/view/238
Larastika, M. (2018). Pengaruh Partisipasi Masyarakat, Kompetensi Aparat dan Sistem Pengendalian Intern Terhadap Akuntabilitas Pengelolaan Dana Desa Sebagai Variable Pemodesari (Studi Pada Pemerintah Desa di Kecamatan Bayat). Jom Feb, 1(Dd).
Latif, A., Savitri, E., & Susilatri. (2021). The Effect Of Accountability, Transparency And Quality Of Human Resource On Village Financial Management (Empirical Study On Village Government In Solok Regency, West Sumatra). Bilancia: Jurnal Ilmiah Akuntansi, 5(2), 183–192. http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/index
Mada, S., Kalangi, L., & Gamaliel, H. (2017). The Influence of Competence of Village Fund Management Apparatus, Village Government Organizational Commitment, and Community Participation on Accountability of Village Fund Management in Gorontalo Regency. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(2), 106–115.
Mutia Basri, Y., Desti Marianti, T., & Rofika, R. (2020). Pengelolaan Keuangan Desa : Analisis Faktor Yang Mempengaruhinya. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 34–50. https://doi.org/10.30656/jak.v8i1.2379
Pahlawan, E. W., Wijayanti, A., & Suhendro, S. (2020). Pengaruh kompetensi aparatur desa, sistem pengendalian internal, pemanfaatan teknologi informasi dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa. Indonesia Accounting Journal, 2(2), 162. https://doi.org/10.32400/iaj.29261
Prasetyo, Y., Suwardi, S., & Sardjono, H. S. (2023). Akuntabilitas Pengelolaan Dana Desa Tahun 2022 Di Desa Jurug Kecamatan Sooko Kabupaten Ponorogo Provinsi Jawa Timur Indonesia. Ji@P, 12(2). https://doi.org/10.33061/jp.v12i2.9010
Rahmawati, R., Heriana, T., Diana Sari, M., Dewi, S., & Almas, N. (2023). Akuntabilitas Pengelolaan Dana Desa: Kompetensi Aparatur, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal. Jurnal Minfo Polgan, 12(1), 1533–1542. https://doi.org/10.33395/jmp.v12i1.12881
Ramadan, & Wahyu, S. (2019). Pengaruh Kualitas Sumber Daya Manusia, Transparansi, Dan Pemanfaatan Teknologi Terhadap Akuntabilitas Pengelolaan Keuangan Desa (Studi Empiris Pada Pemerintah Desa Di Kecamatan Bendosari, Kecamatan Polokarto, dan Kecamatan Mojolaban di Kabupaten Sukoharjo. Akuntansi.
Ranto, F. F., Tulusan, F. M. G., & Palar, N. R. A. (2022). Kompetensi Aparatur Desa dalam Pengelolaan Pembangunan Desa di Desa Bulude Kecamatan Kabaruan. Jap, 8(115), 42–48.
Ryan, Cooper, & Tauer. (2019). Village Fund Management Accountability. Paper Knowledge. Toward a Media History of Documents, 12–26.
Sugiharti, D. K., Ramadhani, R. H., Sueb, M., Irawady, C., & Yuliaftri, I. (2023). Peningkatan Kapasitas Aparatur Desa Dalam Pengelolaan Dana Desa Di Desa Cintaratu Kecamatan Parigi Kabupaten Pangandaran. Dharmakarya, 12(2), 255. https://doi.org/10.24198/dharmakarya.v12i2.39474
Suhendri, H., Hardianto, W. T., Handayanto, A. J., & Tena, P. D. (2023). Faktor-Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Keuangan Desa. Referensi : Jurnal Ilmu Manajemen Dan Akuntansi, 11(2), 16–24. https://doi.org/10.33366/ref.v11i2.5002
Umar, H., Usman, S., & Purba, R. B. R. (2018). The influence of internal control and competence of human resources on village fund management and the implications on the quality of village financial reports. International Journal of Civil Engineering and Technology, 9(7), 1526–1531.
Wahyuningsih, E., Pratami, Y., & Amrizal, G. (2023). Faktor Penentu Akuntabilitas Pengelolaan Dana Desa. EL MUHASABA: Jurnal Akuntansi (e-Journal), 14(2), 88–101. https://doi.org/10.18860/em.v14i2.18091
Watu, D., Londa, Y., & Sayang, S. (2023). Pengaruh Partisipasi Masyarakat, Kompetensi Sumber Daya Manusia Dan Pengawasan Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Riset Ilmu Akuntansi, 4(2), 107–118. https://doi.org/10.37478/jria.v4i2.3908
Wulandari, S., & Yuliandari, E. (2022). Partisipasi Masyarakat Dalam Pengelolaan Dana Desa. Jurnal Demokrasi Dan Ketahanan Nasional |, 1(4), 2022. www.kominfo.go.id
Yunita, A., & Christianingrum, M. (2018). Measurement of Accountability Management of Village Funds. Integrated Journal of Business and Economics, 2(1), 99. https://doi.org/10.33019/ijbe.v2i1.62
Published
2024-10-21
How to Cite
Kardin, A. L., & Firmansyah, A. (2024). Can The Competence of Village Apparatus and Community Participation Improve The Accountability of Village Fund Management?. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 8(1), 430-440. https://doi.org/https://doi.org/10.36778/jesya.v8i1.1778
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Articles
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