Faktor yang Memengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Denpasar Utara
Abstract
Accountability is the responsibility of the village government regarding the management of village funds to the community in a transparent, honest, orderly and disciplined manner. The purpose of providing village funds is in line with Law no. 6 of 2014 which is to improve the welfare of the community. This study aims to determine the effect of village head leadership, village apparatus competence and community participation on fund management accountability in 8 villages in North Denpasar District with 178 respondents. Data collection by using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that the leadership of the village head and the competence of the village apparatus had a positive influence on the accountability of village fund management in North Denpasar District, while community participation had no significant effect on the accountability of village fund management in North Denpasar District.
Keywords : Accountability; Leadership; Competence; And Community Participation.
Downloads
Download data is not yet available.
References
AbRahman, N. A., Omar, N., Rashid, N. M. N. N. M., & Ramli, A. (2016). Improving Employees Accountability and Firm Performance through Management Accounting Practices. Procedia Economics and Finance, 35(16), 92–98. https://doi.org/10.1016/s2212-5671(16)00013-7
Adnyaswari, N. A., & Adnyani, I. G. A. D. (2017). Pengaruh Dukungan Sosial dan Burnout Terhadap Kinerja Perawat Rawat Inap RSUP Sanglah. E-Jurnal Manajemen, 6(5), 2474–2500.
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(11), 66–71. https://doi.org/10.9790/487X-1911076671
Arta, I. M. A. S., & Rasmini, N. K. (2019). Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Partisipasi Masyarakat Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 26(1), 709. https://doi.org/10.24843/eja.2019.v26.i01.p26
Atmadja, A. T., & Saputra, K. A. K. (2018). Determinant factors influencing the accountability of village financial management. Academy of Strategic Management Journal, 17(1), 1–10.
Carreira, V., Machado, J. R., & Vasconcelos, L. (2017). Citizen Involvement in the Decision-Making Processes of Environmental and Spatial Planning, and it’s Influence on Public Participation: a Case Study of Lisbon. International Journal of Political Science, 3(1), 23–29. https://doi.org/10.20431/2454-9452.0301004
Curral, L., Marques-Quinteiro, P., Gomes, C., & Lind, P. G. (2016). Leadership as an emergent feature in social organizations: Insights from a laboratory simulation experiment. PLoS ONE, 11(12), 1–16. https://doi.org/10.1371/journal.pone.0166697
Dewi, N. K. A. J. P., & Gayatri, G. (2019). Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 26(2), 1269. https://doi.org/10.24843/eja.2019.v26.i02.p16
Han, Y., & Perry, J. L. (2020). Employee accountability: development of a multidimensional scale. International Public Management Journal, 23(2), 1.
Mahayani, N. L. A. (2017). Prosocial Behavior Dan Persepsi Akuntabilitas Pengelolaan Dana Desa Dalam Konteks Budaya Tri Hita Karana. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(2), 129. https://doi.org/10.24843/jiab.2017.v12.i02.p07
Mantako, S. A. A., Said, D., & Nurleni. (2019). The Influence of Organizational Commitment , Competence of Village Fund Management Offficers , and Utilization of Information Technology on Accountability of Village Financial Management. AFEBI Accounting Review (AAR), 1(20), 94–105.
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 10(1), 74–95. https://doi.org/10.1177/0974686217701467
Pawirosumarto, S., Sarjana, P. K., & Gunawan, R. (2017). The effect of work environment, leadership style, and organizational culture towards job satisfaction and its implication towards employee performance in Parador Hotels and Resorts, Indonesia. International Journal of Law and Management, 59(6), 1337–1358. https://doi.org/https://doi.org/10.1108/IJLMA-10-2016-0085
Pertiwi, A. D. (2017). Pengaruh Gaya Kepemimpinan, Partisipasi Anggaran, dan Pengendalian Internal Terhadap Kinerja Pemerintah Daerah Kabupaten Wajo. Jurnal Fakultas Ekonomi Dan Bisnis Universitas Hasanuddin, 1(1), 1.
Pramayoga, I. B., & Ramantha, I. W. (2019). Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 30(1), 226–237.
Prasetya, I. K. Y. B., Prayudi, M. A., & Diatmika, I. P. G. (2017). Pengaruh Kompetensi Sumber Daya, Pemahaman, Dan Pengawasan Terhadap Kualitas Sistem Keuangan Desa Di Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1), 8(2), 1–10. https://doi.org/10.23887/jimat.v8i2.14758
Purdiyanto, H., Pituringsih, E., & Inapty, B. A. (2020). Determinants of Village Financial Management Accountability. IOSR Journal of Businees an Management, 1(1), 1357–1373. https://doi.org/10.2991/assehr.k.200407.032
Ratu, N. I. H., Sari, M. M. R., & Putri, I. G. A. A. D. (2018). Kecerdasan Spiritual Memoderasi Gaya Kepemimpinan Dan Budaya Organisasi Pada Kinerja Penyusun Laporan Akuntabilitas Kinerja Instansi Pemerintah (Lakip). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 9(1), 57. https://doi.org/10.24843/eeb.2018.v07.i01.p03
Retnaningtyas, T. W. (2016). Analisis Akuntabilitas Kinerja Keuangan Satuan Kerja Perangkat Daerah Kota Surakarta. Jurnal Akuntansi, 6(2), 65–86.
Silva, A. (2016). What is Leadership ? Video : What is leadership ? Journal of Business Studies Quarterly, 8(1), 1–5.
Sugista, R. A. (2017). Pengaruh Transpansi, Akuntabilitas, dan Partisipasi Masyarakat Dalam Pengelolaan Keuangan Desa Terhadap Pembangunan Desa. Jurnal Sosiologi, 1(18), 1.
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.
Vesey, J. (2019). Workplace Accountability: Exploring the Role of Strong and Weak Accountability Environments on Employee Effort and Performance. The Journal of International Management Studies, 14(2), 23–30.
Yunita, A., & Christianingrum. (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
Yusof, N. Z. M. (2016). Context Matters: A Critique of Agency Theory in Corporate Governance Research in Emerging Countries. International Journal of Economics and Financial Issues, 6(s7), 154–158
Adnyaswari, N. A., & Adnyani, I. G. A. D. (2017). Pengaruh Dukungan Sosial dan Burnout Terhadap Kinerja Perawat Rawat Inap RSUP Sanglah. E-Jurnal Manajemen, 6(5), 2474–2500.
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(11), 66–71. https://doi.org/10.9790/487X-1911076671
Arta, I. M. A. S., & Rasmini, N. K. (2019). Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Partisipasi Masyarakat Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 26(1), 709. https://doi.org/10.24843/eja.2019.v26.i01.p26
Atmadja, A. T., & Saputra, K. A. K. (2018). Determinant factors influencing the accountability of village financial management. Academy of Strategic Management Journal, 17(1), 1–10.
Carreira, V., Machado, J. R., & Vasconcelos, L. (2017). Citizen Involvement in the Decision-Making Processes of Environmental and Spatial Planning, and it’s Influence on Public Participation: a Case Study of Lisbon. International Journal of Political Science, 3(1), 23–29. https://doi.org/10.20431/2454-9452.0301004
Curral, L., Marques-Quinteiro, P., Gomes, C., & Lind, P. G. (2016). Leadership as an emergent feature in social organizations: Insights from a laboratory simulation experiment. PLoS ONE, 11(12), 1–16. https://doi.org/10.1371/journal.pone.0166697
Dewi, N. K. A. J. P., & Gayatri, G. (2019). Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 26(2), 1269. https://doi.org/10.24843/eja.2019.v26.i02.p16
Han, Y., & Perry, J. L. (2020). Employee accountability: development of a multidimensional scale. International Public Management Journal, 23(2), 1.
Mahayani, N. L. A. (2017). Prosocial Behavior Dan Persepsi Akuntabilitas Pengelolaan Dana Desa Dalam Konteks Budaya Tri Hita Karana. Jurnal Ilmiah Akuntansi Dan Bisnis, 12(2), 129. https://doi.org/10.24843/jiab.2017.v12.i02.p07
Mantako, S. A. A., Said, D., & Nurleni. (2019). The Influence of Organizational Commitment , Competence of Village Fund Management Offficers , and Utilization of Information Technology on Accountability of Village Financial Management. AFEBI Accounting Review (AAR), 1(20), 94–105.
Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 10(1), 74–95. https://doi.org/10.1177/0974686217701467
Pawirosumarto, S., Sarjana, P. K., & Gunawan, R. (2017). The effect of work environment, leadership style, and organizational culture towards job satisfaction and its implication towards employee performance in Parador Hotels and Resorts, Indonesia. International Journal of Law and Management, 59(6), 1337–1358. https://doi.org/https://doi.org/10.1108/IJLMA-10-2016-0085
Pertiwi, A. D. (2017). Pengaruh Gaya Kepemimpinan, Partisipasi Anggaran, dan Pengendalian Internal Terhadap Kinerja Pemerintah Daerah Kabupaten Wajo. Jurnal Fakultas Ekonomi Dan Bisnis Universitas Hasanuddin, 1(1), 1.
Pramayoga, I. B., & Ramantha, I. W. (2019). Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 30(1), 226–237.
Prasetya, I. K. Y. B., Prayudi, M. A., & Diatmika, I. P. G. (2017). Pengaruh Kompetensi Sumber Daya, Pemahaman, Dan Pengawasan Terhadap Kualitas Sistem Keuangan Desa Di Kabupaten Buleleng. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1), 8(2), 1–10. https://doi.org/10.23887/jimat.v8i2.14758
Purdiyanto, H., Pituringsih, E., & Inapty, B. A. (2020). Determinants of Village Financial Management Accountability. IOSR Journal of Businees an Management, 1(1), 1357–1373. https://doi.org/10.2991/assehr.k.200407.032
Ratu, N. I. H., Sari, M. M. R., & Putri, I. G. A. A. D. (2018). Kecerdasan Spiritual Memoderasi Gaya Kepemimpinan Dan Budaya Organisasi Pada Kinerja Penyusun Laporan Akuntabilitas Kinerja Instansi Pemerintah (Lakip). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 9(1), 57. https://doi.org/10.24843/eeb.2018.v07.i01.p03
Retnaningtyas, T. W. (2016). Analisis Akuntabilitas Kinerja Keuangan Satuan Kerja Perangkat Daerah Kota Surakarta. Jurnal Akuntansi, 6(2), 65–86.
Silva, A. (2016). What is Leadership ? Video : What is leadership ? Journal of Business Studies Quarterly, 8(1), 1–5.
Sugista, R. A. (2017). Pengaruh Transpansi, Akuntabilitas, dan Partisipasi Masyarakat Dalam Pengelolaan Keuangan Desa Terhadap Pembangunan Desa. Jurnal Sosiologi, 1(18), 1.
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.
Vesey, J. (2019). Workplace Accountability: Exploring the Role of Strong and Weak Accountability Environments on Employee Effort and Performance. The Journal of International Management Studies, 14(2), 23–30.
Yunita, A., & Christianingrum. (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
Yusof, N. Z. M. (2016). Context Matters: A Critique of Agency Theory in Corporate Governance Research in Emerging Countries. International Journal of Economics and Financial Issues, 6(s7), 154–158
Published
2021-12-12
How to Cite
RIYATNA, Kadek Danu Dwika; GAYATRI, Gayatri.
Faktor yang Memengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Denpasar Utara.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 12, p. 3273-3287, dec. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/75462>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i12.p18.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
