Good Governance, Kompetensi SDM, Budaya Organisasi dan Kinerja Pengelolaan Dana Desa
Abstract
The high demand for accountability in the management of village funds which must be the top priority of the village government is a phenomenon that usually occurs within the scope of village government. Village government does not only demand capability and professionalism but for now emphasizes the realization of a government that is free from corruption, collusion and nepotism (KKN). The purpose of this study was to determine the effect of good governance, human resource competence, and organizational culture on the performance of village fund management in Mengwi District. This study used 75 samples. In collecting data, researchers used a questionnaire method that was distributed directly to respondents. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that Good governance, Human Resource Competence, and Organizational Culture had a significant positive effect on the Performance of Village Fund Management in Mengwi District.
Keywords: Good Governance; Competency; Culture; Performance.
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References
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Pandi Afandi. (2016). Concept & Indicator Human Resources Management For Management Research.
Payne, G. T., & Petrenko, O. V. (2019). Agency Theory in Business and Management Research. Oxford Research
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Purbasari, P. I., & Yuniarta, G. A. (2020). Pengaruh Kompetensi Sumber Daya Manusia , Budaya Organisasi Dan Pemanfaatan Teknologi Informasi Terhadap Pengelolaan Alokasi Dana. 11(1), 24–33.
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Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: A lfabeta.
Tengku Hasan Basri, Iskandar Muda, & Prihatin Lumbanraja. (2019). The Effect of Profesionalism, Organizational Culture, Leadership Style, Independen on Performance with Intelligence Spiritual as a Variable Moderating on Office Public Accountants in Medan. International Journal of Research & Review (www.ijrrjoournal.com).
Sugiyono, M. P. P., & Kuantitatif, P. (2009). Kualitatif, dan R&D, Bandung: Alfabeta. Cet. VII.
Wardiana, I. A., & Hermanto, S. B. (2019). Pengaruh Akuntabilitas, Gaya Kepemimpinan, Kompetensi dan di Mediasi Motivasi Terhadap Kinerja Organisasi. 12(1), 129–144.
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Wahyudi, Agus. (2019). Pengaruh Partisipasi, Akuntabilitas, dan Pemanfaatan Aplikasi Sistem Keuangan Desa Terhadap Kinerja Manajerial Perangkat Desa di Kabupaten Sumbawa. Journal of Accounting Finance, and Auditing Universitas Teknologi Sumbawa. Vol.2. No.1, Pp.65-85.
Yunnita Garung, Lomi Ga. (2020). Pengaruh Akuntabilitas dan Transparansi Terhadap Pengelolaan Alokasi Dana Desa (ADD) Dalam Pencapaian Good governance Pada Desa Manulea, Kecamatan Sasitamean, Kabupaten
Malaka. Jurnal Akuntansi Universitas Nusa Cendana. Vol.8. No.1, Hal.19-27.
Yamin, M. (2014). Pola Budaya dan Kinerja Organisasi Publik (Studi Pada Pemerintah Kota Kendari). Jurnal Birokrasi Ilmu Administrasi Publik.
Yilmaz, E., Ozer, G., & Gunluk. M. (2014). Does organizational politics and organizational commitment influence the creation of budget gaps in public organizations?. Procedia Sosial and Behavioral Sciences, 150, 241–250.
Zelmiyanti. (2016). Pendekatan Teori Keagenan Pada Kinerja Keuangan Daerah Dan Belanja Modal (Studi Pada Provinsi di Indonesia). JRAK. Vol.7.No.1.
Aziiz, M. N., & Prastiti, S. D. (2019). Faktor-Faktor Yang Mempengaruhi Akuntabilitas Dana Desa. Jurnal Akuntansi Aktual, 334.
Agus Wahyudi, Sutjipto Ngumar, dan Bambang Suryono. (2019). Faktor- faktor yang Mempengaruhi Kinerja Manajerial Perangkat Desa. JRAMB Sekolah Tinggi Ilmu Ekonomi Indonesia Yogyakarta. Vol.5. No.2.
Ajibolade, Solabomi O., & Opeyemi Kehinde A. (2013.) The Influense of Organisational Culture and Budgetary Participation on Propensity to Create Budgetary Slack in Public Sector Organisastions. British Journal of Arts and
Social Scieces, 13(1), 69-83.
Agustiningsih, Taufik, Indrawati. (2020). Pengaruh Good governance dan Kompetensi Sumber Daya Manusia terhadap Pengelolaan Dana Desa Jurnal Ilmiah Akuntansi Universitas Riau. Vo.4.No.1.
Akbar, S., Polettl-Huges, J.,El-Fatouri, R., Shah, S, Z, A., (2016). More on The Relationship Between Corporate Governance and Fiirm Performance in thhe UK: Evidance from the Aplication of GeneralizedMethod of Moment Estimation. Res, Int, Bus, Financ. 38, 417-429
Al-Ahdal Waleed M., Alsamhi Mohammed., H Farhan Najib H.S., & Tabash Mosab I. (2020). The Impact of Corporate Governance on Financial Performance of Indian and GCC Listed Firm: An Empirical Investigation. Research in International Business and Finance 51.
Al-Malkawi, H, A, N., Pillai R., Bt Fadzli, F, H,. (2017). Corporate Governance Practices in Emerging Markets: The Case of GCC Countries. Econ, Model, 38, 133-141.
Budiati, Yuli. (2019). Pengaruh GCG Terhadap Kinerja Pengelolaan Dana Desa Dengan Moderasi Sistem Pengendalian Internal. Jurnal Ekonomi dan Keuangan Universitas Semarang. Vol.3. No.4, Pp 426-444.
Brownell, P., & McInnes, J. M. (1983). Budgetary Participation, Motivation and Managerial Performance. Journal of Chemical Information and Modeling, 83(9), 1689–1699.
Chong, V. K., & Strauss, R. (2017). Participative budgeting: The effects of budget emphasis, information asymmetry and procedural justice on slack – additional evidence. Asia-Pacific Management Accounting Journal, 12(1), 181–220.
Collins, F. (1978). The interaction of budget characteristics and personality variables with budgetary response attitudes. Accounting Review, 324-335.
Derfuss, K. (2009). Budget Slack: Some Meta Analytic Evidence. European Accounting Review, 18 (2), 203–239. https://doi.org/https://doi.org/10.1017/CBO97811074 15324.004
Darma Putra dan Rasmini. (2019). Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat Pada Efektivitas Pengelolaan Dana Desa. Jurnal Akuntansi Universitas Udayana. Vol.28.No.1, Hal.132-158.
Eka Putri 2019. (2019). Pengaruh Kejelasan Sasaran Anggaran, Sistem Pengendalian Internal, SDM dan Motivasi terhadap Kinerja Aparatur Desa di Kec. Singingi Hilir Kab. Kuantan Singingi. 10(1), 92–108.
Ghozali, Imam. (2016). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23. Semarang: Badan Penerbit Universitad Diponegoro.
Hofrichter, D, A, & Jr Spencer. L, M. (1996). Competencies: The Right Foundation for Effective Human Resources Management. Compensation and Benefit Review 28(6), Hal.21-24.
Harvey, M. E. (2015). The Effect Of Employee Ethical Ideology on Organizational Budget Slack: An Empirical Examination and Practical Discussion. Journal of Business & Economics Research, 13(1), 83–90.
Hui, H dan Islam. (2012). A Review of Literature on Contingency theory in Managerial Accounting. African Journal Of Bussines Management. Vol. 6 (5), pp. 5159- 5164
Hopwood, A.G. (1972). An Empirical Study of the Role of Accounting Data in Performance Evaluation. Journal of Accounting Research.Vol. 10:156182.
Indah Widasari dan Asri Dwija. (2018). Pengaruh Good governance dan Budaya Organisasi Terhadap Kinerja Manajerial Penyelenggara Pemerintah Desa di Kabupaten Badung. E-Jurnal Akuntansi. Vol.22.No.2, Hal.1308-1334.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Kramer, S., & Hartmann, F. (2014). How Top-down and Bottom-up Budgeting Affect, Budget Slack, and Performance through Social and Economic Exchange. Abacus, 50(3), 314–340
Luthfiani dan Asmony. (2020). Analisis Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa di Kabupaten Lombok Tengah. E-Jurnal Akuntansi Universitas Mataram. Vo.30.No.7.
Licata, M., Strawser R. dan Welker R.A. (1986). Note on Participation in Budgeting and Locus of Control. The Accounting Review. Vol.:61. No. 1.
Mas Setra, Nur Diana, dan Afifudin. (2019). Pengaruh Akuntabilitas Pengelolaan dan Good governance Terhadap Peran Perangkat Desa Dalam Pengelolaan Keuangan Desa. E-JRA Universitas Islam Malang. Vol.08. No.01.
Nasrun, Muhammad. (2018). Pengaruh Good governance Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Pangkajene dan Kepulauan. Jurnal Equilibrium Universitas Muhammadiyah Makassar. Vol.0. No.0, Hal. 19-26.
Nurhazizal, Basri dan Nasir. (2019). Pengaruh Komitmen Organisasi, Budaya Organisasi, Gaya Kepemimpinan dan Kompetensi SDM terhadap Kinerja Pemerintah Desa. Jurnal Akuntansi Magister Akuntansi FEB Universitas Riau. Vo.8.No.1.
Ng’ang’a ,Muya James & Justus Nyongesa. (2012). The Impact of Organisational Culture on Performance of Educational Institutions. International Journal of Business and Social Science, 3(8): 211-217.
Praba Dewi dan Gayatri. (2019). Faktor-Faktpr Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi Universitas Udayana. Vol. 26. No.2.
Pandi Afandi. (2016). Concept & Indicator Human Resources Management For Management Research.
Payne, G. T., & Petrenko, O. V. (2019). Agency Theory in Business and Management Research. Oxford Research
Encyclopedia of Business and Management, 10.1093.
Purbasari, P. I., & Yuniarta, G. A. (2020). Pengaruh Kompetensi Sumber Daya Manusia , Budaya Organisasi Dan Pemanfaatan Teknologi Informasi Terhadap Pengelolaan Alokasi Dana. 11(1), 24–33.
Raheni dan Dwija Putri. (2019). Pengaruh Good governance dan Budaya Organisasi pada Kinerja Aparatur Penyelenggara Pemerintah Desa di Kota Denpasar. E-Jurnal Akuntansi. Vol.28.No.2. Hal.1295-1322.
Robbins, Stephen P & Judge, Timothy A. (2013). Organizational Behavior Edition 15. New Jersey: Pearson Education.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: A lfabeta.
Tengku Hasan Basri, Iskandar Muda, & Prihatin Lumbanraja. (2019). The Effect of Profesionalism, Organizational Culture, Leadership Style, Independen on Performance with Intelligence Spiritual as a Variable Moderating on Office Public Accountants in Medan. International Journal of Research & Review (www.ijrrjoournal.com).
Sugiyono, M. P. P., & Kuantitatif, P. (2009). Kualitatif, dan R&D, Bandung: Alfabeta. Cet. VII.
Wardiana, I. A., & Hermanto, S. B. (2019). Pengaruh Akuntabilitas, Gaya Kepemimpinan, Kompetensi dan di Mediasi Motivasi Terhadap Kinerja Organisasi. 12(1), 129–144.
Wardiana, Arum. (2019). Pengaruh Akuntabilitas, Gaya Kepemimpinan, Kompetensi Dan Motivasi Terhadap Kinerja Organisasi. Jurnal Ilmu dan Riset Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia. Vo.8. No.1.
Wahyudi, Agus. (2019). Pengaruh Partisipasi, Akuntabilitas, dan Pemanfaatan Aplikasi Sistem Keuangan Desa Terhadap Kinerja Manajerial Perangkat Desa di Kabupaten Sumbawa. Journal of Accounting Finance, and Auditing Universitas Teknologi Sumbawa. Vol.2. No.1, Pp.65-85.
Yunnita Garung, Lomi Ga. (2020). Pengaruh Akuntabilitas dan Transparansi Terhadap Pengelolaan Alokasi Dana Desa (ADD) Dalam Pencapaian Good governance Pada Desa Manulea, Kecamatan Sasitamean, Kabupaten
Malaka. Jurnal Akuntansi Universitas Nusa Cendana. Vol.8. No.1, Hal.19-27.
Yamin, M. (2014). Pola Budaya dan Kinerja Organisasi Publik (Studi Pada Pemerintah Kota Kendari). Jurnal Birokrasi Ilmu Administrasi Publik.
Yilmaz, E., Ozer, G., & Gunluk. M. (2014). Does organizational politics and organizational commitment influence the creation of budget gaps in public organizations?. Procedia Sosial and Behavioral Sciences, 150, 241–250.
Zelmiyanti. (2016). Pendekatan Teori Keagenan Pada Kinerja Keuangan Daerah Dan Belanja Modal (Studi Pada Provinsi di Indonesia). JRAK. Vol.7.No.1.
Published
2021-10-27
How to Cite
ARIANI, Ayu; GAYATRI, Gayatri.
Good Governance, Kompetensi SDM, Budaya Organisasi dan Kinerja Pengelolaan Dana Desa.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 10, p. 2481-2489, oct. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/69037>. Date accessed: 18 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i10.p06.
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