The Influence of Human Resources, Use of Information Technology and Public Participation to the Transparancy and Accountability of Village Financial Management

The Correlation Between Human Resources, Information Technology Utilization, And Transparent And Accountable Financial Management: A Survey Of All Villages In Nanggulan Sub-District – Kulon Progo District -– Special Region Of Yogyakarta

“…Accountability covers the planning and the reporting stageswhich can be accepted by the community and the government. This result supports the study carried out by (Lsetari et al, 2016), (Wardani & Andriyani, 2017) and (Jannah et al, 2018).…”

“…For that matter, if the procurement of hardware (computers, printers, wifi) and software (village financial system) have been carried out; electronic data processing, information, management systems, and work processes are maximized; and IT advancements utilization for public services is intensified, financial management will be more transparent. This study supports the research conducted by (Jannah et al, 2018), (Lestari,et al, 2016), and (Wardani & Andriyani, 2017).…”

“…There are several indicators of human resources: knowledge, skills, and attitudes, and systems of their duties and authority while accountability indicators include: planning, implementation, administration, reporting, and accountability. Hence, the smarter the human resources, the better their attitude and the better the quality of village financial manager, the more accountable the financial management will be.This supports the study conducted by (Irma, 2015), (Madaet al, 2017) and (Jannah et al, 2018).…”

“…This is because almost every public and private institution encourages and even requires information technology utilization. Previous research (Jannah et al, 2018) showed that information technology utilization had a significant and positive effect on the realization of transparency of village financial management. This explains that information technology utilization can help the implementation of village financial management.…”

“…Specifically, in public sector organizations whose treatment is different from that of private sector organizations, it is necessary to have skilled personnel to complete the work effectively, efficiently, and economically. The faster the financial statements are presented, the better the decision making can be, so the financial statements can be said quality (Mardiasmo, 2004:146, as quoted in Hanifa et al, 2016).With adequate human resources and sufficient capacity, the implementation of village financial management will be well-organized (Jannah, et al, 2018).…”