Faktor yang Memengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Denpasar Utara

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

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i10.p06 ◽

2021 ◽

Vol 31 (10) ◽

pp. 2481

Author(s):

Ayu Ariani ◽

Gayatri Gayatri

Keyword(s):

Organizational Culture ◽

Human Resource ◽

Good Governance ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Fund Management ◽

Analysis Technique ◽

Village Government ◽

Questionnaire Method ◽

The Village

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 PARTISIPASI MASYARAKAT DAN SISTEM KEUANGAN DESA (SISKEUDES) TERHADAP KEBERHASILAN PENGELOLAAN DANA DESA DI DESA KRASAK

Journal of Economic, Public, and Accounting (JEPA) ◽

10.31605/jepa.v4i1.1164 ◽

2021 ◽

Vol 4 (1) ◽

pp. 23-38

Author(s):

Dewi Kartika ◽

Krisdiyawati ◽

Azarine Sava Vania Slamet

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Community Participation ◽

Linear Regression Analysis ◽

Financial System ◽

Multiple Linear Regression Analysis ◽

Fund Management ◽

Survey Techniques ◽

Village Community ◽

The Village

This study aims to determine the Participation of The Village Community and Financial System to the Success of Village Fund Management in Krasak Village, Brebes Regency. Research methodology through data collection with questionnaire survey techniques to respondents and sampling using slovin formula. The data analysis techniquein this study used multiple linear regression analysis with the help of SPSS version 22. The results of this study showed that the variables of community participation had a partial significant effect on the success of village fund management, the variable use of the village financial system had a significant partial effect on the success of village fund management and community participation and the village financial system simultaneously influenced the success of village fund management Keywords: Success of Village Fund Management, Community Participation, Siskeudes

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Kompetensi Aparatur Desa, Komitmen Organisasi, Kejelasan Sasaran Anggaran dan Akuntabilitas Pengelolaan Dana Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i08.p11 ◽

2021 ◽

Vol 31 (8) ◽

pp. 2011

Author(s):

Ni Made Suryani ◽

Herkulanus Bambang Suprasto

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Stewardship Theory ◽

Test Results ◽

Fund Management ◽

Analysis Technique

This study aims to determine the effect of village apparatus competence, organizational commitment, clarity of budget targets on the accountability of village fund management. The sample of this research was 30 villages in Buleleng Regency with the number of respondents as many as 120 people. The method of determining the sample using purposive sampling method and data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The test results of this study indicate that the competence of village officials, organizational commitment, and clarity of budget targets have a positive influence on the accountability of village fund management. The results of this study prove empirically that the stewardship theory and compliance theory have been confirmed and are able to explain the effect of village apparatus competence, organizational commitment, and clarity of budget targets on accountability of village fund management. Keywords: Village Apparatus Competence; Organizational Commitment; Clarity of Budget Targets; Accountability.

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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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Implementasi Budaya THK dalam Pengaruh Komitmen OPD dan Partisipasi Masyarakat pada Akuntabilitas Pengelolaan Dana Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p06 ◽

2019 ◽

Vol 28 (3) ◽

pp. 1715

Author(s):

Ni Wayan Desi Putri Utari ◽

I Ketut Sujana

Keyword(s):

Regression Analysis ◽

Community Participation ◽

Sampling Method ◽

Positive Influence ◽

Research Data ◽

Fund Management ◽

Government Organizations ◽

Village Government

This research aims to examine the implementation of Tri Hita Karana (THK) culture in moderating the influence of the commitment of village government organizations (OPD) and community participation on the accountability of village fund management in Kubu Sub-District, Karangasem Regency. The sampling method used is the census method. The respondents used were 36 people. Research data is analyzed using Moderated Regression Analysis (MRA). The results of the study indicate that OPD commitment and community participation gave a positive influence on the accountability of village fund management. The implementation of THK culture strengthens the influence of OPD commitment and community participation on the accountability of village fund management. Keywords : OPD commitment, Community participation, THK culture, Accountability.

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PENGARUH RELATIONSHIP MARKETING DAN KUALITAS LAYANAN TERHADAP LOYALITAS NASABAH TABUNGAN SIKOCI PADA BANK NAGARI CABANG SIMPANG EMPAT

10.31219/osf.io/9tgse ◽

2020 ◽

Author(s):

Lola Satri ◽

Alfian

Keyword(s):

Regression Analysis ◽

Relationship Marketing ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Research Use ◽

Independent Variables ◽

Analysis Technique ◽

Positive Effect

This research has a purpose to know whether relationship marketing and service quality have positive influence to loyalty of customer of saving sikoci at Bank of Nagari branch of Simpang Empat either partially or simultaneously and know which variable is more dominant. The data collection techniques used in this study is a questionnaire. The sample used is 100 customer, with sampling technique using accidental sampling technique. Data analysis technique in this research use multiple linear regression analysis. The results obtained in this study are as follows: (1) Trust has positive effect (944) <(1,984) and not significant (0,348)> (0,05) to loyalty. (2)) Commitment has positive (8,218)> (1,984) and significant (0,000) <(0,05) effect on loyalty. (3) Tangibles has negative (-2,430)> (1,984) and significant (0,017) <(0,05) effect on loyalty. (4) Reliability negatively (-1.570) <(1,984) and insignificant 0, 120> 0.05 to loyalty. (5) Responsiveness has positive effect (5,922)> t table (1,984) and significant (0,000) <(0,05) to loyalty. (6) Warranty has positive effect (1,199) <(1,984) and insignificant 0, 234> 0,05 to loyalty. (7) Empathy has positive effect (186) <(1,984) and insignificant 0, 853> 0,05 to loyalty. From the value of Adjusted R Squere simultaneously produced 566. It means that 56.6% of loyalty variables are influenced by independent variables and the remaining 43.4% is influenced by othervariables.

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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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Pengaruh Kejelasan Sasaran Anggaran, Kompetensi Aparatur Desa, dan Kepemimpinan Pada Akuntabilitas Pengelolaan Dana Desa di Kecamatan Gianyar

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i01.p17 ◽

2020 ◽

Vol 30 (1) ◽

pp. 226

Author(s):

Ida Bagus Pramayoga ◽

I Wayan Ramantha

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Fund Management ◽

Sample Collection ◽

Collection Method ◽

The Village ◽

Positive Effect

Underlying this research are findings related to misuse and management of village funds in Gianyar District. This study aims to determine the effect of clarity of budget targets, competence of village officials, and leadership on accountability of village fund management in Gianyar District. The sample collection method used was a questionnaire and analyzed using Multiple Linear Regression analysis. Based on the results of the analysis conducted, it can be concluded that the clarity of the budget targets, the competence of the village apparatus, and leadership has a positive effect on the accountability of village fund management, which means that the clarity of the budget targets, the competence of the village apparatus, and the leadership of the related leaders are better. accountability of the management of village funds in the District of Gianyar.

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PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PARTISIPASI MASYARAKAT PADA PENGELOLAAN ALOKASI DANA DESA (ADD) TERHADAP PEMBANGUNAN DESA

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v7i1.4237 ◽

2020 ◽

Vol 7 (1) ◽

Author(s):

Emilianus Jaa ◽

Sulistyo Sulistyo ◽

Supami Wahyu Setiyowati

Keyword(s):

Community Participation ◽

Significant Influence ◽

Linear Regression Analysis ◽

Simple Random Sampling ◽

Multiple Linear Regression Analysis ◽

Sampling Techniques ◽

Analysis Techniques ◽

Fund Allocation ◽

Analysis Technique ◽

The Village

The purpose of this study is to find out and analyze (1) the simultaneous significant influence of transparency, accountability and community participation in managing village fund allocation to village development. (2) partially significant influence of transparency in the management of village fund allocation on village development. (3) partially significant influence of accountability in the management of village fund allocations on village development, (4) partially significant influence of community participation in managing village fund allocations on village development. This study uses a quantitative approach. This research was conducted in the village of Gurung Turi, East Manggarai Regency. Data collection techniques in this study used a questionnaire with sampling techniques using simple random sampling. The data analysis technique used is multiple linear regression analysis techniques. The results showed that overall the variables of transparency, accountability and community participation in the Village Fund Allocation Management had an influence on Village Development. The principles of transparency, accountability and community participation have been implemented. With the implementation of the three principles of transparency, accountability, and community participation it has an influence on village development by showing the level of development of the desert village that has begun to increase.

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