ANALYSIS OF FACTORS INFLUENCING THE ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT
DOI:
https://doi.org/10.31933/dijemss.v1i3.171Keywords:
Accountability, Competence, Village Financial System, the Internal Control SystemAbstract
To achieve a good village fund management, the necessary accountability village fund. Accountability is needed to explain the management of village funds. As a form of responsibility for the management of this fund, created the financial statements of the village. This study aimed to analyze whether the competence of human resources, the implementation of village financial system, and the implementation of internal control systems of government affect the accountability of village funds management . This research is descriptive and causal using survey by distributing questionnaires to the respondents who have been determined. The respondents totaled 160 respondents who are fund managers villages in West Bandung regency. For data analysis, this study uses PLS SEM assisted by Smart PLS software program version 3.0.
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Budiana et al.2019.The Effect of Village Device Competencies And Internal Control System On Accountability of Village Management. Scientific Research journal (SCIRJ). Volume VII,Issue 1 Januari 2019. ISSN -2201-2796
Carlitz, Ruth.(2013). Improving Transparancy and Accountability in the Budget Process: An Assessment of Recent. Initiatives Development Policy Review. Volume 31, pg 549-567.
Ghozali, Imam. Latan.2015. “Structural Equation Modeling, Metode Alternatif Dengan Partial Least Squares (PLS)”. Semarang: Universitas Diponegoro
Hair, Joseph. F., Hult, G. T. M., Ringle, Christian. M., Sarstedt, Marko.2017. A Primer on Partial Least Squares Strucutural Equation Modeling (PLS-SEM), 2nd edition. California: SAGE Publication, Inc.
Hasniati.2016.Model Akuntabilitas Pengelolaan Dana Desa. Jurnal Analisis dan Pelayanan Publik . Volume 2 No 1 Juni 2016. P.ISSN:2460-6162, E ISSN:2527-6476.
Hendri, Sapto. et al.(2016). Pengaruh Sumber Daya Manusia, Sarana dan Prasarana Terhadap Kinerja Pengelolaan Keuangan desa di Kabupaten Lombok Tengah. Conference on Management and Behavioral Studies University Tarumanegara Jakarta, 27 Okt 2016. E ISSN No: 2541 – 2850.
Jannah, Riadul.et al.2018.The Influence of Human Resources,Use of Information Technology and Public Participation to The Transparancy and Accountability of Village Financial Management.International Journal of Scientific Research and Management (IJSRM) Volume 06, Issue 05, pp. EM-2018-373-385.Index Covernicus Value (2015):57,47, (2016):93:67, DOI:10:18535/ijsrm/v615.em 03
Muradi.Rusli.2013.Akuntabilitas Pelayanan Publik. Jurnal Adminsitrasi Pembangunan. Volume 1 No:2, Hal 101-218.
Roviyantie,D.2011.Pengaruh Kompetensi Sumber Daya Manusia dan Penerapan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Daerah. Universitas Siliwangi
Sugiarti, ES. Yudianto,Ivan.2017. Analisis Faktor Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Partisipasi Penganggaran Terhadap Akuntabilitas Pelaporan dana Desa. Proceding Seminar Nasional Akuntansi & Bisnis Universitas Widyatama. ISSN : 2252 – 3936.
Suherwan. Komaliah.(2017). Analisis Faktor –Faktor Yang Mempengaruhi Keberhasilan Implementasi Alokasi Dana Desa. (Studi Kasus di Kecamatan Siantar Selatan Kabupaten Kepulauan Anambas). Jurnal Tepak Manajemen Bisnis Vol IX No 2 Mei 2017.
Sugiono.2014. Metode Penelitian, Kuantitatif, Kualitatif dan R&D. Penerbit Apha Beta, Jakarta.
Umar, Husen.2010. Metode Penelitian untuk Skripsi dan Tesis Bisnis Edisi kedua. Penerbit Rajawali Jakarta.
Umar, Haryono. 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 (IJCIET). Volume 9, Issue 7, Juli 2018, PP.1523-1531. ISSN Print 0976-6308.ISSN Online 0976-6316.
Utaminingtyas, TH. 2019. Factors Affecting Quality of Village Financial Statement.3rd CEEBA International Comference on Economic, Volume 2019.
UNDP. 1997. Governance for Sustainable Human Development. UNDP Policy Paper, New York:UNDP.
Yesnia, NI. Et al.2018. Analisis Faktor Yang Mempengaruhi Akuntabilitas Pengelolaan Alokasi dana Desa (Study Kasus Pada Kecamatan Yosowilangun Kabupaten Lumajang. Jurnal Akuntansi Riset Prodi Akuntansi Fakultas Ekonomi & Bisnis Universitas Pendidikan Indonesia. ISSN : 2086 -2563 (print). ISSN 2541 -0342 (online).
Yaya. Santosa. 2018. Village Fund Management And Factors That Affect Its Performance In Indonesia. 3rd CAAGA Comference, Seoul 14-18 November 2018.
Zuliarti.(2012).Pengaruh Kapasitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Pengendalian Intern Terhadap Nilai Informasi Pelaporan Keuangan Pemda Kudus. Jurnal FE UMK.
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Published
2020-02-19
How to Cite
Hendaris, R. B., & Siraz, R. . (2020). ANALYSIS OF FACTORS INFLUENCING THE ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT. Dinasti International Journal of Education Management And Social Science, 1(3), 400–411. https://doi.org/10.31933/dijemss.v1i3.171
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