Effect of Village Apparatus Performance, Internal Control, Information Technology Utilization on Village Fund Accountability and Implications on Quality Village Financial Report

Hendaris, Budi; Romli, Romli

doi:10.31933/dijms.v2i4.784

Cited by 4 publications

(6 citation statements)

References 11 publications

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“…Previous research conducted in the West Bandung district showed the results of study that the performance of village officials, internal control, and the use of information technology affected the accountability of fund management and the quality of financial reports (B. Hendaris & Romli, 2021).…”

Section: Methodsmentioning

confidence: 99%

Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN

Aziza

Jaswadi

Riwajanti

2022

JABTER

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This research is applied research that aims to improve the internal control of village financial management by implementing the modeling of the Village Secretary Accounting Information System based on the Business Process Modeling Notation (BPMN). Clean, effective, transparent, and accountable village financial management in Indonesia is currently not guaranteed because the Electronic-Based Government System has not been fully implemented. Village financial management accountability is the main topic discussed today because it relates to global development goals to achieve prosperity. The Village SDGs are a sustainable development goal that must achieve by 2030. Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management encourages villages to implement internal control in village financial management. This research uses the policy research method. The results showed what could apply the policy of using the Village Secretary Accounting Information System modeling based on the Business Process Modeling Notation (BPMN) in Wajak Lor Village. This research is limited to implementing the Village Secretary Accounting Information System modeling based on the Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management. Suggestions for further research are expected to be able to develop an Accounting Information System for village financial management based on Business Process Modeling Notation and develop village financial management applications that can be operated by the Village Secretary and integrated.

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Section: Methodsmentioning

confidence: 99%

Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN

Aziza

Jaswadi

Riwajanti

2022

JABTER

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“…Sementara itu, penelitian lain seperti yang dikemukakan oleh Anggraeni & Yuliani (2019) dan Dwiyanti & Hidajat (2022) Penelitian ini bertujuan untuk mengeksplorasi hubungan antara Sistem Keuangan Desa (Siskeudes) dengan tingkat akuntabilitas pengelolaan dana desa. Dengan menggunakan konstruk yang berbeda dari penelitian sebelumnya, seperti penelitian Kuncahyo & Dharmakarja (2022) dan Hendaris & Romli (2021) yang hanya meneliti pengaruh peran perangkat desa dan kompetensi aparatur desa terhadap akuntabilitas tanpa ada variabel mediasi yang diteliti. Kebaruan dalam penelitian ini menerapkan Siskeudes sebagai variabel intervening antara peran perangkat desa dan kompetensi perangkat desa pada akuntabilitas pengelolaan dana desa.…”

Section: Pendahuluanunclassified

“…Akuntabilitas dalam pengelolaan dana desa dapat menjadi tanggung jawab pemerintah karena masyarakat mempercayakan pengelolaan tersebut kepada pemerintah desa (Umar et al, 2018). Akuntabilitas pengelolaan dana desa tidak terlepas dari peran perangkat desa dan kompetensi perangkat desa (Hendaris & Romli, 2021). Penelitian Kusuma & Ardhiarisca (2022) menunjukkan bahwa kompetensi aparatur desa berpengaruh terhadap kinerja pengelolaan dana desa.…”

Section: Pendahuluanunclassified

Determinan Akuntabilitas Pengelolaan Dana Desa Dengan Sistem Keuangan Desa Sebagai Pemediasi

Ningsih,

Anggraeni

2023

JAIM

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Penelitian ini bertujuan untuk mengeksplorasi faktor-faktor yang memengaruhi tingkat akuntabilitas dalam pengelolaan dana desa, dengan implementasi Sistem Keuangan Desa (Siskeudes) sebagai variabel yang memediasi (intervening). Penelitian ini dilakukan dalam kerangka penelitian kuantitatif, dengan data primer yang diperoleh melalui survei terhadap responden. Analisis data menggunakan Partial Least Square (PLS) dengan model persamaan Structural Equation Modeling (SEM). Hasil penelitian mengungkapkan bahwa peran perangkat desa dan kompetensi aparatur desa berpengaruh positif terhadap tingkat akuntabilitas pengelolaan dana desa. Selain itu, Siskeudes juga memiliki pengaruh positif terhadap akuntabilitas pengelolaan dana desa. Peran perangkat desa dan kompetensi aparatur desa juga mempengaruhi akuntabilitas pengelolaan dana desa, baik secara langsung maupun dimediasi oleh implementasi Siskeudes. Oleh karena itu, peningkatan peran perangkat desa, pengembangan kompetensi aparatur desa, dan penerapan Sistem Keuangan Desa yang efisien merupakan langkah penting dalam mendukung akuntabilitas di tingkat desa.

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“…The results of this research are in line with research conducted by (Wuarlela et.al., 2023) which suggests that internal control influences organizational performance through work accountability. Hendaris and Romli (2021) state that internal control influences the performance of village fund managers through accountability. For Zakat Management Organizations (ZMO), internal control has an important role, because through effective internal control, the community as public stakeholders will feel confident that the ZMO is carrying out its activities.…”

Section: H4: the Influence Of Internal Control On Accountabilitymentioning

confidence: 99%

The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

Yusrawati,

Tatik Mariyanti,

Hatta

2023

IJRBS

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This research aims to analyze the influence of internal control, religiosity and organizational commitment on the performance of amil zakat with accountability as an intervening variable in the Zakat Management Organization in Riau Province. This research is quantitative, so the model used is Structural Equation Modeling - Partial Least Square. The number of samples analyzed in this research was 136 zakat amil, administrators and implementers at Zakat Management Organizations in Riau Province. The results of this research indicate that there is no direct influence between internal control and Amil Zakat's performance. Still, through the accountability variable, internal control has a positive and significant effect on Amil Zakat's performance. Organizational commitment has a direct effect on Amil's performance but does not have a direct effect on accountability. The accountability variable mediates the relationship between organizational commitment and zakat amil performance. Meanwhile, religiosity has no effect on Amil's performance but has a positive and significant effect on the accountability variable. The accountability variable has a direct effect on Amil Zakat's performance variable. The theoretical implication is that internal control, religiosity and organizational commitment should be used as theories and indicators in improving Islamic performance through Islamic accountability which is a concept as well as a process of accountability for every human being before Allah SWT. The managerial implication of this research is to pay attention to indicators that influence the performance of Amil Zakat which can be seen from the accountability process carried out by Amil such as internal control, religiosity and organizational commitment. Every Zakat Management Organization is expected to have a zakat amil who has competence in the fields of management and accounting to improve the performance of Amil Zakat l and increase the trust of Muzakki and the community.

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Effect of Village Apparatus Performance, Internal Control, Information Technology Utilization on Village Fund Accountability and Implications on Quality Village Financial Report

Cited by 4 publications

References 11 publications

Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN

Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN

Determinan Akuntabilitas Pengelolaan Dana Desa Dengan Sistem Keuangan Desa Sebagai Pemediasi

The influence of internal control, religiosity and organizational commitment on Amil's performance with accountability as an intervening variable in the zakat management organization (ZMO) in Riau province

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