EFFECT OF VILLAGE APPARATUS PERFORMANCE, INTERNAL CONTROL, INFORMATION TECHNOLOGY UTILIZATION ON VILLAGE FUND ACCOUNTABILITY AND IMPLICATIONS ON QUALITY VILLAGE FINANCIAL REPORT
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Published:
Mar 11, 2021
Keywords:
Village Apparatus Performance, Internal Control, Information Technology, Accountability, Village Financial Statements
Main Article Content
Abstract
Village Fund is a new policy, so it needs good accountability. As a form of responsibility for village fund management, it is necessary to make quality financial statements. This study aims to analyze the effect of village apparatus performance, internal control, and information technology on fund management accountability and its implications for the quality of financial reports. This research used quantitative and retrieval methods using survey techniques. It was conducted using 117 respondents as officials in charge of compiling financial reports in West Bandung Regency villages.
Furthermore, data analysis was performed using SEM PLS with PLS 3.0. The results showed that the village apparatus performance, internal control, and information technology use affected fund management accountability and the quality of financial reports. The research results imply that creating quality village financial statements required village apparatus performance, internal control, use of information technology, and fair accountability
Article Details
How to Cite
Hendaris, B., & Romli, R. (2021). EFFECT OF VILLAGE APPARATUS PERFORMANCE, INTERNAL CONTROL, INFORMATION TECHNOLOGY UTILIZATION ON VILLAGE FUND ACCOUNTABILITY AND IMPLICATIONS ON QUALITY VILLAGE FINANCIAL REPORT. Dinasti International Journal of Management Science, 2(4), 569-580. https://doi.org/10.31933/dijms.v2i4.784
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References
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Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in Sou. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172
Ahmad, I., Mahfudnurnajamuddin, ., Mas’ud, M., & Suriyanti, . (2020). Competencies of Apparatus and Internal Control System Effect on The quality of Financial Statement Information and Good Governance. European Journal of Business and Management Research, 5(4), 1–6. https://doi.org/10.24018/ejbmr.2020.5.4.425
Arif, Novita, L., & Diarespati. (2017). Pengaruh kompetensi dan sistem pengendalian internal terhadap akuntabilitas pemerintah desa dalam mengelola alokasi dana desa (ADD). Jurnal Berkala Akuntansi Dan Keuangan Indonesia, 02(02), 1–20.
Budiana, D. A., Said, D., & -, N. (2019). the Effect of Village Device Competencies and Internal Control System on Accountability of Village Management. Scientific Research Journal, VII(I), 10–20. https://doi.org/10.31364/scirj/v7.i1.2019.p0119599
Bustaman, B., Amalia, E., & Jalaluddin, J. (2018). A Performance Analysis of Village Fund Management: A Case Study in Lut Tawar District – Indonesia. Journal of Accounting Research, Organization and Economics, 1(2), 112–121. https://doi.org/10.24815/jaroe.v1i2.11675
Carlitz, R. (2013). Improving transparency and accountability in the budget process: An assessment of recent initiatives. Development Policy Review, 31(S1), 49–67. https://doi.org/10.1111/dpr.12019
Dana, P., & Hasniati, D. (2016). Model Akuntabilitas. JUrnal Analisis Kebijakan Dan Pelayanan Publik, 2(1), 15–30.
Hair, J. F., Tomas, G. H., & Sarstedt, M. (2016). Partial least squares structural equation modeling with R. In Practical Assessment, Research and Evaluation (Vol. 21, Issue 1).
Hendri, S., Putu, N., Ayu, C., Rakhmawati, I., & Atikah, S. (2016). Keuangan Desa di Kabupaten Lombok Tengah. 544–554.
Hesti Utaminingtyas Akuntansi, T. (2019). Factors Affecting Quality of Village Financial Statement. KnE Social Sciences, 3(11), 622. https://doi.org/10.18502/kss.v3i11.4040
Jannah, R., Handajani, L., & Firmansyah, M. (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, 6(5), 373–385. https://doi.org/10.18535/ijsrm/v6i5.em03
Julita, & Susilatri. (2018). Analysis of factor affecting the quality of government financial report Bengkalis regency. International Journal of Scientific and Technology Research, 7(2), 157–164.
Lai, J. Y., & Hamilton, A. (2020). For whom do NGOs speak? Accountability and legitimacy in pursuit of just environmental impact assessment. Environmental Impact Assessment Review, 82(August 2019), 106374. https://doi.org/10.1016/j.eiar.2020.106374
M. Pananrangi A. (2019). Kinerja Pemerintah Dalam Pelayanan Administrasi Kependudukan Di Desa Siawung Kecamatan Barru Kabupaten Barru. Meraja Journal, 2(1), 69–82.
PP No 71 Tahun 2010. (n.d.). Peraturan Pemerintah Tentang Standar Akuntansi Pemerintah.
PP RI No 60 Tahun 2008. (n.d.). Peraturan Pemerintah Republik Indonesia Tentang SPIP. Retrieved February 15, 2020, from http://www.bpkp.go.id/public/upload/unit/sakd/files/PP60Tahun2008_SPIP.pdf
Purba, H., Kurniawati, E., & Jamain, T. H. (2020). Analysis of Factors Affecting The Accountability of Village Fund Allocation Management (Case Study at the Village Office in Pangandaran District Pangandaran Regency). International Journal of Economics and Management Studies, 7(3), 179–188. https://doi.org/10.14445/23939125/ijems-v7i3p123
Rahmawati, D. (2015). Pengaruh Akuntabilitas dan Transparasi Laporan Keuangan Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus Pada Pemerintahan Provinsi Jawa Barat). https://repository.widyatama.ac.id/xmlui/handle/123456789/5558
Sugiarti, E., & Yudianto, I. (2017). Analisis Faktor Kompetensi Sumber Daya Manusia , Pemanfaatan Teknologi Informasi , dan Partisipasi Penganggaran Terhadap Akuntabilitas Pengelolaan Dana Desa (Survei Pada Desa-Desa di Wilayah Kecamatan Klari , Kecamatan Karawang Timur , Kecamatan Majalaya. Proceedings, 3, 580–590.
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. http://www.iaeme.com/IJCIET/index.asp
Yuesti, A., Adnyana, I. M. D., & Pramesti, I. G. A. A. (2020). Management information systems and the quality of financial statements in local government. Journal of Public Affairs, September. https://doi.org/10.1002/pa.2462