The Moderating Effect of Digitalization and Accounting Information Systems on the Determinants of Village Fund Accountability in Jambi Province
DOI:
https://doi.org/10.38035/dijemss.v7i6.7062Keywords:
Village Fund Accountability, Competence, Training Quality, Internal Control System, Digitalisation, Accounting Information Systems (AIS)Abstract
Village fund accountability remains a critical governance issue in Indonesia, particularly in ensuring transparent, lawful, and result-oriented financial management at the village level. This study aims to examine the effects of village apparatus competence, training quality, and internal control systems on village fund accountability, while assessing the moderating roles of digitalisation and accounting information systems (AIS). Using a quantitative explanatory design, data were collected through structured questionnaires from 1,008 village government officials across ten regencies in Jambi Province. The data were analysed using Structural Equation Modelling–Partial Least Squares (SEM–PLS). The results show that competence, training quality, and internal control systems have positive and significant effects on village fund accountability. Digitalisation has a positive direct effect and strengthens the relationship between competence and accountability, but does not moderate the effects of training quality and internal controls. In contrast, AIS significantly moderates the effects of training quality and internal controls, but not competence. The study contributes to public sector accountability and contingency theory by highlighting the strategic role of digital governance. Practically, the findings emphasise the need to strengthen digital infrastructure, optimise AIS implementation, and reinforce internal controls to improve village fund accountability.
References
Al-Hadeedi, A., Al-Sanjary, O.I. & Hasan, G.M.S. 2020. Determinants of accountability in the public sector: A systematic literature review. Journal of Engineering and Applied Sciences 15(6): 1540–1552.
Bastian, I. 2019. Akuntansi Sektor Publik: Suatu Pengantar. Jakarta: Erlangga.
Bovens, M. 2007. Analysing and assessing accountability: A conceptual framework. European Law Journal 13(4): 447–468.
BPK Perwakilan Provinsi Jambi. 2023. Laporan Hasil Pemeriksaan atas Laporan Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Jambi Tahun Anggaran 2022. Jambi: Badan Pemeriksa Keuangan Republik Indonesia.
Ghani, E.K., Evana, E. & Kamarudin, K.A. 2019. The influence of digital accounting systems on local government accountability. International Journal of Financial Research 10(3): 112–123.
Kejaksaan Tinggi Jambi. 2023. Laporan Tahunan Penanganan Tindak Pidana Korupsi Dana Desa di Wilayah Hukum Provinsi Jambi. Jambi: Kejaksaan Tinggi Jambi.
Mardiasmo. 2018. Akuntansi Sektor Publik. Edisi terbaru. Yogyakarta: Penerbit Andi.
Mistry, V., Sharma, U. & Low, M. 2021. Accountability and transparency in public sector organizations: A case of digital transformation. Accounting, Auditing and Accountability Journal 35(3): 642–667.
Nguyen, H.T. & Ha, S.T. 2021. Determinants influencing accountability in the public sector: Evidence from Vietnam. Journal of Asian Finance, Economics and Business 8(3): 1151–1160.
Pina, V., Torres, L. & Acerete, B. 2007. Are ICTs promoting government accountability? A comparative analysis of e-government developments in OECD countries. Critical Perspectives on Accounting 18(5): 583–602.
Rahayu, S., Basuki, H. & Junaidi. 2023. Local government accountability in Indonesia: Does internal control and leadership matter? International Journal of Public Sector Performance Management 11(2): 234–250.
Republik Indonesia. 1945. Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Jakarta: Republik Indonesia.
Republik Indonesia. 2003. Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara. Jakarta: Republik Indonesia.
Republik Indonesia. 2004. Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara. Jakarta: Republik Indonesia.
Republik Indonesia. 2008. Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Jakarta: Republik Indonesia.
Republik Indonesia. 2014. Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Jakarta: Republik Indonesia.
Sargiacomo, M., Ianni, L. & Everard, K. 2021. Accounting for accountability in the public sector: A review and future research agenda. Accounting, Auditing and Accountability Journal 34(9): 110–135.
Steccolini, I. 2019. Public sector accounting, auditing and accountability: Future challenges and opportunities. Public Money and Management 39(6): 460–464.
Warren, J.D., Moffitt, K.C. & Byrnes, P. 2015. How Big Data will transform accounting. Accounting Horizons 29(2): 397–407.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Dios Nugraha Putra, Afrizal Afrizal, Sri Rahayu, Tona Aurora Lubis
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Education Management and Social Science (DIJEMSS) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Education Management and Social Science (DIJEMSS).
