Pengaruh Transparansi Dan Akuntabilitas Terhadap  Pengelolaan Keuangan Desa Dengan Sifat Amanah Sebagai Variabel Moderasi

Septian, Rama Linda; Wawo, Andi; Jannah, Raodahtul

doi:10.24252/isafir.v2i2.25485

Cited by 1 publication

(4 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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