Faktor-Faktor Yang Mempengaruhi Kinerja Pemerintah Desa Melalui Pengelolaan Keuangan Desa Sebagai Variabel Intervening

Abstract

This research aimed to empirically analyze the effects of regulation, organizational commitment, communication, and human resources on the performance of the government of the villages in Bondowoso Regency, East Java Province, mediated by the financial management. The sample was 187 respondents consisted of the heads of the villages, secretaries of the villages, heads of the departments, and treasurers. Data were analyzed using Structural Equation Modeling (SEM). Results show that organizational commitment and human resources have significant and positive effects on the financial management and the performance of the village government. However, regulation and communication have no significant effects on the financial management and the performance of the village government.
 Keywords: Local Government Performance, Village’s Finances, Village’s Financial Management.

The Effect of Leadership, Internal Control System, and Organizational Commitment on Accountability of Village Financial Management

“…The individuals' commitment to the Village Government is indicated by the compliance carried out by village government officials in managing village funds under the applicable laws and regulations. Therefore, the commitment of the Village Government is one of the factors that affect the accountability of VFM (Rulyanti, 2017). Cavoukian et al (2010) show that the commitment of the Village Government has a positive effect on the accountability of VFM.…”

“…According to Rulyanti (2017), organizational commitment comes from respective individuals to take actions that positively affect the organization. The individuals' commitment to the Village Government is indicated by the compliance carried out by village government officials in managing village funds under the applicable laws and regulations.…”

Akuntabilitas Pengelolaan Dana Desa dan Faktor Anteseden yang Mempengaruhinya

“…Beberapa riset sebelumnya telah berusaha menghubungkan antara kompetensi aparat pengelola dana desa dengan pengelolaan dana desa (Aulia, Agusti, & Julita, 2018;Fajri, 2015;Widyatama et al, 2017) komitmen organisasi (Mamelo, Kalangi, & Lambey, 2016;Rulyanti, Sularso, & Sayekti, 2018), partisipasi masyarakat (Mada et al, 2017;Tumbel, 2017) dan sistem pengendalian internal (Yesinia, Yuliarti, & Puspitasari, 2018;Mutmainah & Pramuka, 2017;Apriliana & Budiarto, 2018). Namun penelitian tentang dana desa masih menarik karena menurut Indonesia Corruption Watch (ICW) kasus penyelewengan dana desa tiap tahun mengalami peningkatan.…”

“…Komitmen dalam organisasi merupakan salah satu sarat penting dalam tata kelola dana di desa, karena merupakan pendorong seseorang untuk melakukan pekerjaan yang mendukung organisasi. Semakin positif komitmen seseorang maka semakin baik dalam bekerja dan mendukung tujuan organisasi (Rulyanti et al, 2018). Komitmen organisasi yang baik dari seseorang dalam suatu organisasi dapat memberikan manfaat terhadap sistem akuntabilitas (Aulia et al, 2018).…”

“…Oleh karena itu komiten anggota sangat diperlukan untuk meningkatkan akuntabilitas organisasi (Cavoukian, Taylor, & Abrams, 2010). Penelitian yang dilakukan Mada et al (2017) dan Rulyanti et al (2018) menyatakan bahwa terdapat pengaruh yang signifikan antara komitmen organisasi dengan akuntabilitas pengelolaan dana desa. Semakin kuat komitmen aparatur desa terhadap organisasinya maka tata kelola pemerintahan dan akuntabilitas dana desa akan semakin baik.…”