Akuntabilitas, Transparansi, Partisipasi Masyarakat dan Pengelolaan Alokasi Dana Desa Untuk Meningkatkan Good Village Governace

This study aims to analyze the effect of Accountability, Transparency and Community Participation on the management of Village Fund Allocation (ADD) to improve Good Village Governance (GVG) in West Lombok. The sample of respondents was determined by non-probability sampling, namely purposive sampling. The number of respondents was 108 people who served as Village Head, Village Secretary, Village Treasurer, and Community. Data collection is done by questionnaire. The analysis technique is done by using multiple linear regression analysis model. The results of the accountability research have a positive and significant effect on the management of village fund allocations, as well as transparency has a positive and significant effect on the management of village fund allocations. In contrast, the results of community participation have a positive and insignificant effect on the management of village fund allocations. Practical implications of the research results for village government officials and village heads in West Lombok Regency for the creation of a healthy village fund allocation management. In addition, the formation of an independent village by increasing the village's original income, budget transparency, accountability and transparency. Keywords : Accountability, Transparency, Community Participation, Management Of Village Fund Allocation.

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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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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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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 PARTISIPASI MASYARAKAT, KAPASITAS APARATUR GAMPONG DAN PENGAWASAN BADAN PERMUSYAWARATAN GAMPONG TERHADAP KINERJA PENGELOLAAN ALOKASI DANA GAMPONG (STUDI PADA KECAMATAN GEUMPANG, MANE, DAN TANGSE KABUPATEN PIDIE)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i3.15488 ◽

2020 ◽

Vol 5 (3) ◽

pp. 372-385

Author(s):

Rizky Ananda Sari ◽

Endang Surasetyo Ningsih

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Community Participation ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Fund Allocation ◽

Community Influences ◽

The Village

This study aims to examine the effect of community participation, the capacity of the village apparatus, and the supervision of the village consultative department on the performance of village fund allocation management in Geumpang, Mane and Tangse sub-districts of Pidie District. The primary data used is obtained from closed questionnaire using Likert scale. There are 185 samples of data that become the object of research. Hypotheses were tested using multiple linear regression analysis. The results showed that simultaneously the variables of community participation, the capacity of the village apparatus, and the supervision of the village consultative department had an effect on the performance of the village fund allocation management. Partially, the result of the research indicates that (1) the participation of the community influences the performance of the management of the village fund allocation, (2) the capacity of the village apparatus affects the management performance of the village fund allocation and (3) the supervision of the village consultative department affects the performance of the village fund allocation management.

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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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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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Analisis Pengaruh Financing To Deposit Ratio, Rasio Efisiensi Kegiatan Operasional, Non Performing Financing, Dan Inflasi Terhadap Return On Asset pada Bank Umum Syariah di Indonesia Periode 2014-2019

Al Maal: Journal of Islamic Economics and Banking ◽

10.31000/almaal.v2i2.3216 ◽

2021 ◽

Vol 2 (2) ◽

pp. 123

Author(s):

Siti Aminatun Jazila ◽

Saniman Widodo ◽

Siti Hasanah

Keyword(s):

Regression Analysis ◽

Linear Regression ◽

Commercial Banks ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Analysis Model ◽

Efficiency Ratio ◽

Simultaneous Test ◽

Analysis Technique

This study aims to analyze the significance effect of Financing to Deposit Ratio (FDR), Operasional Activity Efficiency Ratio (REO), Non Performing Financing (NPF) and Inflation toward Return On Asset (ROA) at Sharia Commercial Banks in Indonesia Period 2014-2019, both simultaneously and partially. The population in this study were all Sharia Commercial Banks in Indonesia period 2014-2019, while the sample in this study were 4 (four) Sharia Commercial Banks in the period of 2014-2019, which were selected using purposive sampling technique. The analysis model in this study is a multiple linear regression analysis model, and the analysis technique used the simultaneous test (F test), determination coefficient test (R2), and partial test (t test). The result of this study showed that the FDR, REO, NPF and Inflation simultaneously have a significant effect toward ROA at Sharia Commercial Banks in Indonesia period 2014-2019. Furthermore FDR partially has a positive but not significant effect toward ROA, REO partially has a negative and significant effect toward ROA, NPF partially has a negative but not significant effect toward ROA, and Inflation partially has a positive and significant toward ROA at Sharia Commercial Banks in Indonesia period 2014-2019.

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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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DETERMINANTS OF THE USE OF BRI INTERNET BANKING ADOPTION: A STUDY ON POLITEKNIK NEGERI SEMARANG STUDENTS

KEUNIS ◽

10.32497/keunis.v9i1.2167 ◽

2021 ◽

Vol 9 (1) ◽

pp. 23

Author(s):

Cindy Maycherles ◽

Moh Muslikh

Keyword(s):

Data Analysis ◽

Risk Perception ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Internet Banking ◽

Analysis Model ◽

Analysis Technique ◽

Usefulness Perception ◽

Use Of Internet

The purposes of this research are to analyze and obtain empirical evidence on the effect of usefulness perception, ease perception, and risk perception toward the use of BRI Internet banking in (Politeknik Negeri Semarang) Polines students both simultaneously and partially. The population of this research was Polines students of all departments from 2017 to 2019 as customers of BRI Internet banking users with a sample of 87 respondents. The research used primary and secondary data. The data analysis model uses the Multiple Linear Regression Analysis Model while the data analysis technique uses F Test, t Test, and R2 Test. The results of the discussion analysis shows that the variables of usefulness perception and ease perception have a significant effect toward the use of Internet banking while variable of risk perception has no significant effect toward the use of Internet banking.

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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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