Good Governance, Kompetensi SDM, Budaya Organisasi dan  Kinerja Pengelolaan Dana Desa

The high demand for accountability in the management of village funds which must be the top priority of the village government is a phenomenon that usually occurs within the scope of village government. Village government does not only demand capability and professionalism but for now emphasizes the realization of a government that is free from corruption, collusion and nepotism (KKN). The purpose of this study was to determine the effect of good governance, human resource competence, and organizational culture on the performance of village fund management in Mengwi District. This study used 75 samples. In collecting data, researchers used a questionnaire method that was distributed directly to respondents. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that Good governance, Human Resource Competence, and Organizational Culture had a significant positive effect on the Performance of Village Fund Management in Mengwi District. Keywords: Good Governance; Competency; Culture; Performance.

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Pengaruh Penerapan Prinsip-Prinsip Good Governance dan Budaya Organisasi terhadap Kinerja Keuangan

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i08.p14 ◽

2020 ◽

Vol 30 (8) ◽

pp. 2078

Author(s):

I Gede Dhyana Putra ◽

I G. A. M. Asri Dwija Putri

Keyword(s):

Organizational Culture ◽

Data Collection ◽

Financial Performance ◽

Good Governance ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Analysis Technique ◽

Questionnaire Method ◽

The Village

This study aims to examine the effect of applying the principles of good governance and organizational culture on financial performance. This research was conducted at the Village Credit Institution (LPD) in Gianyar Regency. The sampling method uses proportionate stratified random sampling. The number of samples of this study were 25 LPDs spread in each district in Gianyar Regency. Data collection was carried out through a survey approach with a questionnaire method and also data collection in the form of LPD financial statements in 2018. The data analysis technique used was the Multiple Linear Regression Analysis test. Based on the test results, it was found that there was a positive influence from the application of good governance principles and organizational culture to the financial performance of LPD in Gianyar Regency. Keywords: Good Governance; Organizational Culture; Financial Performance; Village Credit Institutions.

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Kompetensi Sumber Daya Manusia dan Impementasi Sistem Keuangan Desa dan Akuntabilitas Pengelolaan Dana Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i11.p10 ◽

2020 ◽

Vol 30 (11) ◽

pp. 2839

Author(s):

Putu Ayu Ratih Ardianti ◽

I Wayan Suartana

Keyword(s):

Human Resource ◽

Sampling Method ◽

Linear Regression Analysis ◽

Financial System ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Fund Management ◽

Analysis Technique ◽

The Village ◽

Positive Effect

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.

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Faktor yang Memengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Denpasar Utara

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i12.p18 ◽

2021 ◽

Vol 31 (12) ◽

pp. 3273

Author(s):

Kadek Danu Dwika Riyatna ◽

Gayatri Gayatri

Keyword(s):

Regression Analysis ◽

Community Participation ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Fund Management ◽

Analysis Technique ◽

Leadership Competence ◽

Village Government ◽

The Village

Accountability is the responsibility of the village government regarding the management of village funds to the community in a transparent, honest, orderly and disciplined manner. The purpose of providing village funds is in line with Law no. 6 of 2014 which is to improve the welfare of the community. This study aims to determine the effect of village head leadership, village apparatus competence and community participation on fund management accountability in 8 villages in North Denpasar District with 178 respondents. Data collection by using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that the leadership of the village head and the competence of the village apparatus had a positive influence on the accountability of village fund management in North Denpasar District, while community participation had no significant effect on the accountability of village fund management in North Denpasar District. Keywords : Accountability; Leadership; Competence; And Community Participation.

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Kecanggihan Teknologi Informasi, Kompetensi Sumber Daya Manusia dan Efektivitas Penggunaan Sistem Keuangan Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i08.p09 ◽

2021 ◽

Vol 31 (8) ◽

pp. 1987

Author(s):

Ni Putu Sundari Maheni Premaswari ◽

I Wayan Suartana

Keyword(s):

Information Technology ◽

Human Resources ◽

Human Resource ◽

Linear Regression Analysis ◽

Financial System ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Financial Reports ◽

Village Government ◽

The Village

The effective use of the village financial system can produce financial reports that are received in a timely, accurate, and reliable manner so that they can be used as a basis for decision making. The effectiveness of the use of the village financial system needs to be supported by the competence of good human resources and sophisticated information technology. This study aims to determine how the influence of information technology sophistication and human resource competence on the effectiveness of the use of the village financial system (Siskeudes) in the Village Government in Denpasar City. This research was conducted at the Village Government in Denpasar City with a saturated sampling technique using 54 samples. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the more sophisticated the information technology and the better the competence of human resources, using the village financial system will be more effective. Keywords: Sophistication of information Technology; Human Resource Competence; Effectiveness of Using The Village Financial System.

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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 "GOODWILL" ◽

10.35800/jjs.v8i2.17199 ◽

2017 ◽

Vol 8 (2) ◽

Author(s):

Sarifudin Mada ◽

Lintje Kalangi ◽

Hendrik Gamaliel

Keyword(s):

Community Participation ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Fund Management ◽

Government Organization ◽

Government Organizations ◽

Village Government ◽

The Village

Abstract. The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in Gorontalo Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, and public participation to accountability of village fund management in Gorontalo Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in Gorontalo Regency with 120 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination is 0.751. This shows that the influence of independent variables namely: the competence of the village fund management officer, the commitment of the village government organization, and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 75.10%. While the rest of 24. 90% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords: Competence of village fund management officers, Commitment of village government organization, Community participation, accountability of village fund management.Abstrak. Akuntabilitas pengelolaan dana desa sudah menjadi sebuah tuntutan bagi pemerintah desa. Adanya tuntutan ini sebagai akibat implementasi Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Pengelolaan dana desa di Kabupaten Gorontalo masih jauh dari harapan. Masalah yang timbul terkait akuntabilitas pengelolaan dana desa berkaitan dengan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo. Jenis penelitian ini adalah penelitian kuantitatif metode survey. Populasi dan sampel adalah aparat pengelola dana desa di Kabupaten Gorontalo sejumlah 120 responden. Pengumpulan data menggunakan kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa: (1). Kompetensi aparat pengelola dana desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (2). Komitmen organisasi pemerintah desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (3). Partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa. Nilai koefisien determinasi adalah 0,751. Hal ini menunjukkan bahwa besarnya pengaruh variabel independen, yaitu kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap variabel dependen yaitu akuntabilitas pengelolaan dana desa yang diterangkan oleh model persamaan dalam penelitian ini adalah sebesar 75,10%. Sedangkan sisanya sebesar 24,90% dijelaskan oleh faktor-faktor lain yang tidak dimasukkan dalam model ini. Implikasi temuan penelitian ini adalah untuk mendorong pengelolaan dana desa yang akuntabel melalui peningkatan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat.Kata kunci: Kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, partisipasi masyarakat, akuntabilitas pengelolaan dana desa.

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Pengaruh Good Governance dan Motivasi Kerja Terhadap Kinerja Manajerial Penyelenggara Pemerintahan Desa di Kabupaten Badung

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p10 ◽

2019 ◽

Vol 29 (2) ◽

pp. 618

Author(s):

Anak Agung Mas Prabha Iswara ◽

I. G. A. M. Asri Dwija Putri

Keyword(s):

Work Motivation ◽

Good Governance ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Government Officials ◽

Managerial Performance ◽

Village Government ◽

The Village

The aim of this research is to know how influence good governance and work motivation in managerial performance of government officials in Badung Regency. The sample of this study is 230 respondents from the village officials of Badung Regency. Determination of the sample using non-probability sampling with saturation sampling technique. To collect the data, the researcher using questionnaires and data analysis techniques using multiple linear regression analysis. The result of the data showed that Good Governance and Work Motivation variables have a positive effect on the Managerial Performance of Village Government Officials in Badung Regency. Keywords : Good Governance; Work Motivation; Managerial Performance.

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Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan, Audit KInerja dan Pengendalian Akuntansi terhadap Akuntabilitas Pengelolaan Dana Desa

Jurnal Ekonomi Pembangunan ◽

10.23960/jep.v9i3.132 ◽

2020 ◽

Vol 9 (3) ◽

pp. 154-164

Author(s):

Elisabet Rina Anggraini ◽

Jaka Darmawan

Keyword(s):

Sampling Method ◽

Reporting System ◽

Linear Regression Analysis ◽

Simple Random Sampling ◽

Multiple Linear Regression Analysis ◽

Fund Management ◽

Analysis Technique ◽

Reporting Systems ◽

Accounting Control ◽

The Village

TThis study aims to determine the effect of Clarity of Budget Objectives, Reporting Systems, Performance Audit, and Accounting Control on the Accountability of Village Fund Management in tiyuh located in Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik district. The population in this study was a village officials involved in the management of village funds located in tiyuh-tiyuh, Tulang Bawang Tengah District, Tumijajar, Tulang Bawang Udik. The number of village officials in the village is 105 people. And the number of samples that can represent the population to be studied is as many as 74 sample respondents who will be studied. The method of determining the sample is using a simple random sampling method. The data collection method used was a questionnaire. And the data analysis technique used is Multiple Linear Regression Analysis. Based on the results of this study, it shows that the clarity of budget targets, the reporting system affects the accountability of village fund management in the Kecamatan Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik. Meanwhile, performance audits and accounting controls do not affect the accountability of village fund management in Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik sub-districts. This shows that the better the clarity of budget targets and the reporting system, the better the accountability of village fund management in Tulang Bawang Barat Regency.

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Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Masyarakat Pada Efektivitas Pengelolaan Dana Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p06 ◽

2019 ◽

pp. 132

Author(s):

I Made Yoga Darma Putra ◽

Ni Ketut Rasmini

Keyword(s):

Community Participation ◽

Sampling Method ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Questionnaire Data ◽

Fund Management ◽

Village Government ◽

The Village ◽

Positive Effect

The effectiveness of managing village funds is necessary to be able to run the village government well. Factors that influence the effectiveness of village fund management including accountability, transparency, and community participation. This study aims to determine the effect of accountability, transparency, and community participation on the effectiveness of village fund management in the Abiansemal District of Badung Regency. The sample of this study was 18 villages in Abiansemal Subdistrict with 72 respondents. The sample selection method used a purposive sampling method, data was collected using a questionnaire. Data were analyzed using multiple linear regression analysis. The results of this study indicate that accountability, transparency, and community participation have a positive effect on the effectiveness of village fund management in the Abiansemal District of Badung Regency. This shows that the better the accountability, transparency, and community participation, the better the management of village funds in Abiansemal Subdistrict, Badung Regency. Keywords: Accountability, transparency, community participation, effectiveness of village fund management.

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Pengaruh Keterlibatan Kerja, Budaya Organisasi dan Motivasi Kerja terhadap Kepuasan Kerja Pegawai

Perisai Islamic Banking and Finance Journal ◽

10.21070/perisai.v1i3.1112 ◽

2017 ◽

Vol 1 (3) ◽

pp. 273

Author(s):

Yakup Yakup

Keyword(s):

Organizational Culture ◽

Work Engagement ◽

Employee Satisfaction ◽

Work Motivation ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Community Empowerment ◽

Analysis Technique ◽

Village Government ◽

Positive Effect

This study aims to examine and analyze the effects of job involvement, organizational culture and work motivation on employee satisfaction. The sample size in this study was 53 employees Community Empowerment Board and Bone BolangoRegency Village Government determined by saturation sampling techniques. The collection of data by distributing questionnaires using 5-point Likert Scale to measure the grain of the four variables studied statement. The analysis technique used is multiple linear regression analysis. The results showed that partially, work engagement, organizational culture and work motivation positive effect on employee satisfaction and the Community Empowerment Board Bone Bolango Regency Village Government. In addition, approximately 52 percent of the variation employee satisfaction can be explained by work engagement, organizational culture and work motivation, while the remaining 48 percent is contributed by other variables not included in this research model

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PENGELOLAAN DANA DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA NAGORI KAHEAN KECAMATAN DOLOK BATU NANGGAR KABUPATEN SIMALUNGUN

SULTANIST: Jurnal Manajemen dan Keuangan ◽

10.37403/sultanist.v7i1.140 ◽

2019 ◽

Vol 7 (1) ◽

pp. 79-91

Author(s):

Helwin Effendi ◽

Jubi Jubi ◽

Elly Susanti ◽

Musa Fernando Silaen

Keyword(s):

Community Participation ◽

Sense Of Community ◽

Good Governance ◽

Fund Management ◽

Management Planning ◽

Village Governance ◽

Village Government ◽

The Village ◽

Transparency And Accountability

The results of this research can be concluaded that: 1. Lack of community participation to participate in village fund management planning, this is due to the lack of motivation of the community to participate in the deliberations. Then there was a delay in submitting a draft village regulation that had been agreed to be evaluated. 2. In the implementation, administration, reporting and accountability of village fund management in accordance with PERMENDAGRI Number 113 of 2014, it shows that the principles of participation in management, orderly and disciplined principles, principles of transparency and accountability principles have been carried out properly.The suggestion from this research is that the village government should develop a participatory concept and foster a sense of community motivation by providing education seminars on managing village funds and leading to the implementation of village governance. Then the village government should pay more attention to the applicable regulations in managing village finances in order to realize Good Governance.

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