Faktor yang Memengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Denpasar Utara

Riyatna, Kadek Danu Dwika; Gayatri, Gayatri

doi:10.24843/eja.2021.v31.i12.p18

Cited by 6 publications

(5 citation statements)

References 9 publications

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“…Community participation and NGOs play a significant role in managing regional income and expenditure budgets at the South Solok Regency Regional Financial Management Agency. Active participation from the community and NGOs in monitoring and managing regional funds is the key to success in creating good accountability (Riyatna & Gayatri, 2021). This participation results in strong supervision of regional fund management, increases the transparency of public policies, and improves the quality of regional financial management.…”

Section: Resultsmentioning

confidence: 99%

Management of Regional Revenue and Expenditure Budgets at the Regional Financial Management Agency

Pentoria,

Vaguita,

Meilina

2023

JPAB

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This research aims to find out and understand the management of the regional revenue and expenditure budget at the South Solok Regency Regional Financial Management Agency, as well as the obstacles and efforts made. The type of research carried out was descriptive-qualitative. Researchers select informants according to certain predetermined criteria. Data collection techniques in this research used observation, interviews, and documentation studies. The data analysis technique in this research was carried out using four data analysis steps, namely data collection, data reduction, data presentation, and drawing conclusions. Based on the research results, it was found that managing regional income and expenditure budgets requires four stages, namely the planning, implementation, monitoring, and evaluation stages. In the monitoring stage, there are two important roles that must be played, namely community participation and NGOs. With the active and involved participation of the community and NGOs in monitoring the implementation of regional revenue and expenditure budgets, there has been a positive increase in the accountability of regional fund management. Technical obstacles to realizing accountability in managing regional revenue and expenditure budgets in South Solok Regency. Efforts to overcome obstacles in managing regional income and expenditure budgets in the BPKD of South Solok Regency include increasing supervision through internal and external audits, active community participation, and increasing the competence of village officials and organizational commitment. By involving all relevant parties and implementing mechanisms that allow for regular monitoring and evaluation, it is hoped that better accountability can be created in managing regional income and expenditure budgets.

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Section: Resultsmentioning

confidence: 99%

Management of Regional Revenue and Expenditure Budgets at the Regional Financial Management Agency

Pentoria,

Vaguita,

Meilina

2023

JPAB

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“…Begitu pula penelitian yang dilakukan (Judul & Walyati, 2020) (Riyatna & Gayatri, 2021), Penelitian (Indraswari & Rahayu, 2021), menyatakan bahwa partisipasi masyarakat tidak berpengaruh terhadap akuntabilitas pengelolaan dana desa. Partisipasi masyarakat memunyai peranan penting dalam keberhasilan pembangunan sumber daya manusia, proses operasional anggaran harus dilakukan dengan baik dan benar, oleh karena itu diperlukan adanya sumber daya manusia yang kompeten, handal serta bertanggungjawab.…”

Section: Pendahuluanunclassified

Pengaruh Transparansi, Kompetensi, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa pada Kantor Desa Se-Kecamatan Tirtajaya Kabupaten Karawang

Shintarani Intan Sundari,

Devi Astriani,

Fista Apriani Sujaya

2024

EJKEBI

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This research examines the influence of Transparency, Competence and Community Participation on the level of Accountability in Village Fund Management. Village funds are a vital resource for development at the local level and play a key role in improving the welfare of rural communities. The data used in this research is primary data based on questionnaires distributed to village officials and some to the community to obtain 150 respondents. This research uses quantitative methods, survey approaches, interviews and field observations. The sampling technique was determined using the saturated census method. This research method uses a sample of village officials who work at the Village Head Offices in Tirtajaya District, namely officials who have at least elementary/middle school education and have worked for more than one year. The choice of hypothesis testing in this study used multiple linear regression using the SMART PLS program. The main objective of this research is to explain whether the level of transparency in village fund management, competence and active community participation has a positive impact on accountability in village fund management. This research aims to provide better policy guidance in improving the efficiency and integrity of village fund management. The results of this research show that transparency, competence and community participation have a positive and significant effect on accountability in village fund management.

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“…Kepemimpinan merupakan upaya yang dapat dilakukan untuk mempengaruhi bawahannya untuk bekerja lebih baik yaitu dengan cara mempunyai hubungan baik dengan bawahannya (Riyatna & Gayatri, 2021) (Ratu et al, 2018).…”

Section: Pendahuluanunclassified

Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa se-Kecamatan Sambi Boyolali

Putri Lestari,

Suprihati,

Kristiyanti

2023

JIKAB

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This study aims to determine the influence of village head leadership, competency of village officials and community participation on the accountability of village fund management in an empirical study of villages in the Sambi sub-district. The type of research used in this study was primary data in the form of distributing questionnaires to all village offices in Sambi District. The population in this study were all village officials and BPD (Village Consultative Body) in 16 Village Offices in Sambi District. Sampling used a proportional sampling technique in which the decision was made by taking representatives from each group. Based on the results of the t test on the Village Head Leadership variable, Village Apparatus Competence, and community participation partially affect the Accountability of fund management. Based on the F test it is known that the Leadership of the Village Head, Competence of Village Officials and Community Participation have a simultaneous effect on the Accountability of village fund management in the village

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Faktor yang Memengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Denpasar Utara

Cited by 6 publications

References 9 publications

Management of Regional Revenue and Expenditure Budgets at the Regional Financial Management Agency

Management of Regional Revenue and Expenditure Budgets at the Regional Financial Management Agency

Pengaruh Transparansi, Kompetensi, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa pada Kantor Desa Se-Kecamatan Tirtajaya Kabupaten Karawang

Faktor-Faktor yang Mempengaruhi Akuntabilitas Pengelolaan Dana Desa se-Kecamatan Sambi Boyolali

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