THE EFFECT OF VILLAGE APPARATUS COMPETENCE, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENTS ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY (Case Research in Banyudono District)

Authors

  • Laidestifre Santoso ITB AAS INDONESIA, Indonesia
  • Suprihati Suprihati
  • Suhesti Ningsih

DOI:

https://doi.org/10.29040/ijebar.v6i3.6236

Abstract

The research purposes were 1) determined the effect of the competence of village government officials on the accountability of village fund management in Banyudono District; 2) determined the effect of the Internal Control System on the accountability of village fund management in Banyudono District; and 3) determined the effect of organizational commitment on the accountability of village fund management in Banyudono District. The research type is quantitative research. The research population is employees who work in 15 village offices in the Banyudono district. The research sample was 75 people with purposive sampling technique. The dependent variable is the accountability of village fund management. The independent variables are the competence of village government officials, internal control systems, and organizational commitment. The data analysis method used Multiple Linear Regression using SPSS test equipment. The research results can be concluded that 1) the competence of village government apparatus has a positive and significant effect on the accountability of village fund management. 2) The internal control system has no significant effect on the accountability of village fund management. 3) Organizational commitment has a positive and significant effect on the accountability of village fund management. 4) Competence of Village Government Apparatus, Internal Control System, and Organizational Commitment are able to determine the accountability of village fund management by 61.0%, the remaining 39.0% is explained by other factors not explained in the regression model. Keywords: Competence of Village Government Apparatus, Internal Control System, Organizational Commitment, Accountability of Village Fund Management

References

Afifi, Zaenal, Mulyanto, dan Dennyca Hendriyanto Nugroho. (2021). Pengaruh Kompetensi Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa. The 4th Business and Economics Conference in Utilization of Modern Technology Magelang, 28 Juli 2021: 111-117.

Agustiningsih, M. (2020). Pengaruh Good Governance dan Kompetensi Sumber Daya Manusia terhadap Pengelolaan Dana Desa. Jurnal Bilancia (Jurnal Ilmiah Akuntansi). Vol. 4 No. 1, Maret 2020 (80-91).

Aulia, P. (2018). Pengaruh Kompetensi Aparat Pengelolaan Dana Desa, Komitmen Organisasi Pemerintah Desa, Pemanfaatan Teknologi Informasi, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten 50 Kota. JOM FEB Riau University, Pekanbaru Indonesia 1(3). 2239-0492

Lestari, A. K. D., Atmadja, A. T., & Adiputra, I. M. P. (2019). Membedah akuntabilitas praktik pengelolaan keuangan Desa Pakraman Kubutambahan, Kecamatan Kubutambahan, Kabupaten Buleleng, Provinsi Bali (Sebuah studi interpretif pada organisasi publik non pemerintahan). Jurnal Ilmiah Mahasiswa Undiksha, 2(1), 1-12.

Mada, S., Kalangi, L., dan Gamaliel, H. (2017). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Gorontalo. Jurnal Riset Akuntansi dan Auditing. 8 (2). 106-115.

Medianti, L. (2018). Pengaruh Kompetensi Aparatur, Komitmen Organisasi, dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa. JOM FEB, Vol. 1 Edisi. 1 (Januari-Juni 2018)

Mutmainah, I. dan Pramuka, B.A.. (2017). Penerapan Akuntabilitas Pengelolaan Dana Desa dan Sistem Pengendalian Intern Pemerintah (SPIP) di Kecamatan Kedungwuni Kabupaten Pekalongan. Jurnal Ekonomi, Bisnis dan Akuntansi (JEBA) Volume 19 Nomor 04 Tahun 2017

Pahlawan, Enggar Wahyuning; Anita Wijayanti, dan Suhendro. (2020). Pengaruh kompetensi aparatur desa, sistem pengendalian internal, pemanfaatan teknologi informasi dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa. Indonesia Accounting Journal Volume 2, Number 2, Year 2020: 162-172.

Peraturan Pemerintah Republik Indonesia No. 72 Tahun 2005 tentang Desa

Perdana, KW. 2018. Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Deesa, Partisipasi Masyarakat, dan Pemanfaatan Teknologi Informasi terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Bantul. Skripsi Universitas Muhammadiyah Yogyakarta (2018).

PP No.60 Tahun 2008 tentang Sistem Pengendalian Intermal Pemerintah

Robbins, S.P. dan Timothy, A.J. (2009). Organizational Behavior. 13 Three Edition, USA: Pearson International Edition, Prentice –Hall

Rosyidi, M. (2018). Pengaruh Transparansi, Kompetensi, dan Sistem Pengendalian Internal terhadap Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa. JOM FEB, Volume 1, Edisi 1 (Januari-Juni 2018).

Safrizal. (2018). Pengaruh Otonomi Desa, Partisipasi Masyarakat, Kompetensi, Komitmen Aparatur Desa, Transparansi dan Akuntabilitas terhadap Pengelolaan Keuangan Dana Desa di Kecamatan Kempas Kabupaten Indragiri Hilir. JOM FEB, Volume 5, Edisi 2 (Juli-Desember 2018).

Sarah, Siti, Taufeni Taufik, dan Devi Safitri. (2020). Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Pemanfaatan Teknologi Informasi, Partisipasi Masyarakat Dan Spi Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Indragiri Hulu. Bilancia: Jurnal Ilmiah Akuntansi--- Vol. 4 No. 4, Desember 2020: 330-342.

Sedarmayanti. (2014). Sumber Daya Manusia dan Produktivitas Kerja. Jakarta: Mandar Maju.

Sugiyono. (2016). Metodologi Penelitian Kuantitatif. Kualitatif, dan R&D. Bandung: Alfabeta.

Taufeni, T.. (2019). The Effect Of Internal Control System Implementation In Realizing Good Governance An Its Impact On Fraud Prevention. International Journal Of Scientific & Technology Research Volume 8, Issue 09, September 2019.

Umaira, S., & Adnan. (2019). Pengaruh partisipasi masyarakat, kompetensi sumber daya manusia, dan pengawasan terhadap akuntabilitas pengelolaan dana desa (Studi kasus pada Kabupaten Aceh Barat Daya). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(3), 471-481.

Wahyuni, Nuzul dan Ibna Kamilia Fiel Afroh. (2021). Pengaruh Kompetensi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Empiris di Kecamatan Beuki Kabupaten Situbondo). The 4th Business and Economics Conference in Utilization of Modern Technology Magelang, 28 Juli 2021: 126-133.

Widyatama, A. (2017). Pengaruh Kompetensi dan Sistem Pengendalian Internal terhadap Akuntabilitas Pemerintah Desa Mengelola Alokasi Dana Desa (ADD). Berkala Akuntansi dan Keuangan Indonesia, Vol. 02, No. 02 (2017): 1-20.

Zulkifli, S., dan Neni, A. (2021). Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal dan Komitmen Organisasi terhadap Akuntabilitas Pengelolaan Dana Desa di Kecamatan Muara Enim Kabupaten Muara Enim. JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol.6, No.1, Juni 2021 : 26-38.

Downloads

Published

2022-09-09

How to Cite

Santoso, L., Suprihati, S., & Ningsih, S. (2022). THE EFFECT OF VILLAGE APPARATUS COMPETENCE, INTERNAL CONTROL SYSTEM, AND ORGANIZATIONAL COMMITMENTS ON VILLAGE FUND MANAGEMENT ACCOUNTABILITY (Case Research in Banyudono District). International Journal of Economics, Business and Accounting Research (IJEBAR), 6(3), 1886–1897. https://doi.org/10.29040/ijebar.v6i3.6236

Citation Check

Most read articles by the same author(s)

1 2 3 > >>