Pengaruh Akuntabilitas, Partisipasi Masyarakat, Pengetahuan Kepala Desa, Dan Transparansi Terhadap Kualitas Informasi Laporan Keuangan Desa Di Kabupaten Pamekasan

Tahir, Sofiyah Yatimah; Malia, Evi; Faisol, Imam Agus

doi:10.24929/jafis.v1i1.1203

Cited by 8 publications

(11 citation statements)

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“…The principals are the regional government or central government and the local community. This result supports the results of Alfiani & Estiningrum (2021), Sugiharti & Hariani (2021), Anggrayeni, Wawo, & Jannah (2021), Garung & Ga (2020), Tahir, Malia, & Faisol (2020), Dewi, Ikbal, & Moh (2019), Putra & Rasmini (2019), Risya & Nurodin (2017) which showed that accountability affected village financial governance.…”

Section: Effect Of Accountability On Village Financial Governancesupporting

confidence: 88%

“…Therefore, strong accountability is expected for the sustainability of governance, and the plans run according to the will of the principal. This is in line with the findings of Alfiani & Estiningrum (2021), Sugiharti & Hariani (2021), Anggrayeni, Wawo, & Jannah (2021), Garung & Ga (2020), Tahir, Malia, & Faisol (2020), Dewi, Ikbal, & Moh (2019), Putra & Rasmini (2019), Risya & Nurodin (2017) which showed that accountability affected village financial governance. However, it is different from the findings of Sari, Arza, & Taqwa (2019) which showed that accountability had no effect on the village's financial governance.…”

Section: Introductionsupporting

confidence: 89%

“…So far, many suspicions arising from the community are due to the lack of accountability carried out by the local village government. This notion is supported by the findings of Alfiani & Estiningrum (2021), Sugiharti & Hariani (2021), Anggrayeni, Wawo, & Jannah (2021), Garung & Ga (2020), Tahir, Malia, & Faisol (2020), Dewi, Ikbal, & Moh (2019), Putra & Rasmini (2019), Risya & Nurodin (2017) which argued that accountability had an effect on village financial governance. Therefore, based on the theory and prior research, the following hypothesis is proposed: H1: Accountability affects village financial governance.…”

Section: Introductionmentioning

confidence: 79%

“…The factors that influence village financial governance are strengthened by the agency theory and government regulations as well as previous research, including (a) Accountability (Alfiani & Estiningrum, 2021;Sugiharti & Hariani, 2021;Anggrayeni, Wawo, & Jannah, 2021;Garung & Ga, 2020;Tahir, Malia, & Faisol, 2020;Dewi, Ikbal, & Moh, 2019;Putra & Rasmini, 2019;Risya & Nurodin, 2017); (b) Transparency (Juwanti, Santoso, & Rahayu, 2022;Latif, Savitri, & Susilatri, 2021;Fitriyani et al, 2020) (c) Understanding of village officials (Reu & Lasdi, 2021;Sara, 2021;Hasanah, Nurhayati, & Purnama, 2020;Yulianti, Rasuli, & Kamaliah, 2019) and many other variables that are not included here, but one of the most influential is accountability.…”

Section: Introductionmentioning

confidence: 99%

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Determination in village financial governance during the COVID-19 pandemic

Simanjuntak

Elisabeth

Purba

et al. 2023

JAA

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The purpose of this research is to examine the relationship between accountability, transparency, and understanding of the village officials in village financial governance during the COVID-19 pandemic in villages around Biru-Biru District, Deli Serdang Regency. This quantitative research used primary data collected from a questionnaire survey in 17 villages in Biru-Biru District, Deli Serdang Regency, from January to March 2022. The samples consisted of the village chief, the secretary, and the head of finance. In total, the respondents were 51. The results of this research indicate that accountability and understanding of village officials have a positive and significant effect on the village’s financial management, but transparency has a negative effect on village financial governance. Therefore, a good understanding from the village officials will improve village financial management and fulfill the expectations of the central government to advance the economy of Indonesian rural communities, especially during the COVID-19 pandemic.AbstrakTujuan penelitian ini adalah untuk memeriksa hubungan antara akuntabilitas, transparansi, dan pemahaman pejabat desa dalam pengelolaan keuangan desa selama pandemi COVID-19 di desa-desa di sekitar Distrik Biru-Biru, Deli Serdang Regency. Penelitian kuantitatif ini menggunakan data primer yang dikumpulkan dari survei kuesioner di 17 desa di Distrik Biru-Biru, Deli Serdang Regency, dari Januari hingga Maret 2022. Sampel terdiri dari kepala desa, sekretaris, dan kepala keuangan. Total responden adalah 51. Hasil penelitian ini menunjukkan bahwa akuntabilitas dan pemahaman pejabat desa memiliki efek positif dan signifikan pada manajemen keuangan desa, tetapi transparansi memiliki efek negatif pada pemerintahan keuangan desa. Oleh karena itu, pemahaman yang baik dari para pejabat desa akan meningkatkan manajemen keuangan desa dan memenuhi harapan pemerintah pusat untuk memajukan perekonomian masyarakat pedesaan Indonesia, terutama selama pandemi COVID-19.

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Section: Effect Of Accountability On Village Financial Governancesupporting

confidence: 88%

Section: Introductionsupporting

confidence: 89%

Section: Introductionmentioning

confidence: 79%

Section: Introductionmentioning

confidence: 99%

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Determination in village financial governance during the COVID-19 pandemic

Simanjuntak

Elisabeth

Purba

et al. 2023

JAA

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“…Perencanaan, pelaksanaan, pembiayaan, monitoring, serta perkembangan pembangunan desa perlu melibatkan peran aktif masyarakat (Wulansari, 2015). Masyarakat sebagai sasaran harus terlibat dalam pelaksanaan pembangunan desa, karena masyarakat lebih mengetahui segala hal yang dibutuhkan untuk mencapai sebuah kesejahteraan (Tahir, Malia, & Faisol, 2020 Faktor-faktor yang mempengaruhi penyusunan dan penetapan dikategorikan dalam faktor penyebab cacat formil dan materiil dan faktor penyebab cacat yuridis-sosiologis. Faktor penyebab cacat formil dan materiil meliputi faktor yuridis, politis, sumber daya manusia, dan budaya masyarakat.…”

Section: Pendahuluanunclassified

Penyusunan dan Penetapan Rencana Pembangunan Jangka Menengah Desa dan Rencana Kerja Pemerintah Desa

Sukriono

2021

JIPPK

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This study aimed to describe the implementation of the preparation and determination of the Village Medium Term Development Plan and the Village Government Work Plan and the factors that influenced their preparation and stipulation. This research used an empirical juridical legal approach or sociological legal research, with a sociological juridical research type. The types of data in this study include primary, secondary, and tertiary data obtained through observation, documentation, interviews, focus group discussions, and conventional and electronic literature studies. The data were analyzed using qualitative juridical methods. The implementation of the preparation and stipulation of Village Mid-Term Development Plans and Village Government Work Plans in most villages was still “legally flawed and sociologically flawed”, starting from the formation of a compilation team, data collection, assessing potential and problems, aligning policy directions for district development planning, drafting designs, discussions, and the stipulation had not been implemented as instructed by the statutory regulation on villages. Factors that influenced the formulation and determination were categorized into factors that cause formal and material defects and factors that cause juridical-sociological defects. The factors that were causing formal and material defects include juridical, political, human resources, and community culture factors. The factors that were causing juridical-sociological defects include political, juridical, lack of facilities, technology, and culture.

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The Influence of the Quality of Human Resources, Education and Training, and the Village Financial System (Siskeudes) on the Quality of Village Financial Reports

Sari

Biduri

2021

Ind. Jour. Cul. Comm. Dev

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The purpose of this study was to determine the effect of the quality of human resources on the quality of village financial reports, the effect of education and training on the quality of village financial reports, and the village financial system (siskeudes) on the quality of village financial reports. This study uses a quantitative approach. The sample used in this study was 100 village officials. The data analysis technique used is multiple linear regression analysis, coefficient of determination (R2). Partial correlation coefficient, t test, F test using SPSS for windows program. The data of this study were obtained from the results of the tabulation of the distribution of the questionnaire using a Likert scale. The results of this study indicate that the quality of human resources has a significant effect on the quality of village financial reports, education and training have a significant effect on the quality of village financial reports, and the village financial system (siskeudes) has a significant effect on the quality of village financial reports.

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Pengaruh Akuntabilitas, Partisipasi Masyarakat, Pengetahuan Kepala Desa, Dan Transparansi Terhadap Kualitas Informasi Laporan Keuangan Desa Di Kabupaten Pamekasan

Cited by 8 publications

References 0 publications

Determination in village financial governance during the COVID-19 pandemic

Determination in village financial governance during the COVID-19 pandemic

Penyusunan dan Penetapan Rencana Pembangunan Jangka Menengah Desa dan Rencana Kerja Pemerintah Desa

The Influence of the Quality of Human Resources, Education and Training, and the Village Financial System (Siskeudes) on the Quality of Village Financial Reports

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