Factors Affecting Accountability of Village Fund Management through Implementation of the Village Financial System (SISKEUDES)

Bawono, Icuk Rangga; Kinasih, Anasti Dwi Martantya; Rahayu, Apriani Kartika

doi:10.18196/jai.2103160

Cited by 19 publications

(27 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…So that the use of information technology becomes very important to be applied both in the scope of management accountability, programs and policies, and especially in the management of finan-sial responsibility, from planning to reporting on the management of village funds. The acceptance of this hypothesis is supported by research by (Bawono et al, 2020), (Jorge de Jesus & Eirado, 2012) the ability to use information technology to moderate accountability to DD management.…”

Section: The Effect Of Transparency On Village Fund Management With T...mentioning

confidence: 96%

“…So that the utilization of information technology is considered capable to visit the accountability of the village government for the management of DD. Research by (Bawono et al, 2020), (Jorge de Jesus & Eirado, 2012) shows that the use of information technology is able to moderate accountability to village fund management.…”

Section: The Effect Of Accountability On Village Fund Management Mode...mentioning

confidence: 99%

“…Furthermore, the utilization of IT will support the creation of public accountability seen from the management of village funds for reliable financial reporting, through the management of data, information, management systems and electronic work processes as a form of accountability to the community (Riyadi & Kurnadi, 2020). Research by (Bawono et al, 2020), (Nugrahaningsih, 2018), (Jorge de Jesus & Eirado, 2012) shows that the use of information technology is able to moderate the accountability of village fund management. However, (Rika Gamayuni, 2020) showed that information technology does not have the ability to moderate the accountability of village funds.…”

mentioning

confidence: 99%

See 2 more Smart Citations

Good Governance on Village Fund Management with The Use of Information Technology as A Moderating Variable

Safrizal

Taufik

Basri

2022

ijesh

View full text Add to dashboard Cite

This study contains testing and analysis of the effect of good governance principles on the management of village funds, as well as the use of information technology as moderation. The population in this study was 197 villages in Indragiri Hilir Regency with a sample of 132 villages. The sampling technique used was proportional stratified random sampling based on the village index. The data were analyzed using SPSS. The finding showed all influential hypotheses, namely good governance with the principles of transparency, accountability, and community participation in the management of village funds, and moderated by the use of information technology.

show abstract

Section: The Effect Of Transparency On Village Fund Management With T...mentioning

confidence: 96%

Section: The Effect Of Accountability On Village Fund Management Mode...mentioning

confidence: 99%

mentioning

confidence: 99%

See 1 more Smart Citation

Good Governance on Village Fund Management with The Use of Information Technology as A Moderating Variable

Safrizal

Taufik

Basri

2022

ijesh

View full text Add to dashboard Cite

show abstract

“…Hal ini menyebabkan pengambilan keputusan untuk meningkatkan kompetensi sumber daya manusia kurang berjalan sebagaimana kondisi yang diharapkan. Pengambilan keputusan untuk peningkatan kompetensi perangkat desa dengan pelatihan bertujuan untuk memaksimalkan pengelolaan dan pemenuhan pertanggungjawaban publik (Bawono et al, 2020). Kondisi peningkatan kompetensi dengan pelatihan belum diadakan untuk seluruh perangkat desa dan mayoritas perangkat desa berlatar belakang pendidikan SMA sehingga pemahaman dasar terkait akuntabilitas masih sangat rendah.…”

Section: Tabel 4 Uji Hipotesisunclassified

Aksesibilitas Informasi, Sistem Pengendalian Internal, Pelatihan, dan Akuntabilitas Pengelolaan Dana Desa: Peran Teknologi Informasi

Shafira

Utami

2021

E-Jurnal Akuntansi

View full text Add to dashboard Cite

This research aims to examine the effect of village information accessibility, internal control systems, village apparatus training on the accountability of village fund management with the use of information technology as a moderating variable. The sample was selected using the proportional stratified random sampling method. Analysis technique uses multiple linear regression and linear regression with the absolute different value test. The results of this research showed that the accessibility of village information and the internal control system have a positive effect on the accountability of village fund management, the use of information technology reinforces the positive influence of the internal control system on the accountability of village fund management. However, training for village officials has no effect on the accountability of village fund management. Keywords: Accessibility; Internal Control System; Training; The Information Technology; Accountability; Village Fund.

show abstract

“…The growing demand for the implementation of public sector accountability increases the need for transparency of public sector education cost management information (Nordiawan & Hertiati, 2010). A good education cost system in educational institutions also influences education cost management accountability (Bawono et al, 2020). It means that the education cost system requires commitment from education cost officers (Yulisa et al, 2020).…”

Section: Matrixmentioning

confidence: 99%

The Influence of Planning, Reporting, Standard Operating Procedure on University Education Costs Management Accountability

Kusumastuti

Matin

Rochanah

2021

AIJP

View full text Add to dashboard Cite

The management of educational institutions requires accountability for managing education costs related to the management of school financing. Accountability is a concept of openness in education management. This study aimed to determine the effect of planning, reporting, and standard operating procedures on the accountability of the management of education costs. This research used quantitative research. Participants were employees of the University of Indonesia. Data in the form of a questionnaire was taken using a survey method. Data analysis used regression analysis. The results of the study concluded that 1) there is a direct positive effect of planning on the accountability of the management of education costs (t-count 2.406 t-table 2.08), 2) there is a direct positive effect of reporting on the accountability of the management of education costs (t-count 2.981 t-table 2.08), and 3). there is a direct positive effect of standard operating procedures on the accountability of the management of education costs (t-count 2.547 t-table 2.08). This also impacts the efficiency level of accountability in education cost management at the University of Indonesia.

show abstract

Factors Affecting Accountability of Village Fund Management through Implementation of the Village Financial System (SISKEUDES)

Cited by 19 publications

References 0 publications

Good Governance on Village Fund Management with The Use of Information Technology as A Moderating Variable

Good Governance on Village Fund Management with The Use of Information Technology as A Moderating Variable

Aksesibilitas Informasi, Sistem Pengendalian Internal, Pelatihan, dan Akuntabilitas Pengelolaan Dana Desa: Peran Teknologi Informasi

The Influence of Planning, Reporting, Standard Operating Procedure on University Education Costs Management Accountability

Contact Info

Product

Resources

About