Analisis Faktor-Faktor yang Mempengaruhi Kinerja Kepala Desa di Kabupaten Kuantan Singingi dan Kabupaten Kampar

This study aims to see the effect of clarity of budget targets, internal control systems, motivation and organizational commitment to the performance of village heads in Kuantan Singingi and Kampar districts. This research was conducted in 2020 to see the performance of the village head, this is because there are still problems related to the performance of the village head that the community complains about, therefore the authors want to measure whether the clarity of budget targets, internal control systems, motivation and organizational commitment have an effect on the performance of the village head. The type of data used is primary data by using questionnaire method of data collection.. The sample in this study were village heads totaling 60 people. The results of this study indicate that the clarity of budget targets has an influence on the performance of the village head, the internal control system has an influence on the performance of the village head, motivation and organizational commitment also has an influence on the performance of village heads in Kuantan Singingi and Kampar Districts. From all the testingist done it can be concluded that the variables of budget targets, internal control systems, motivation and organizational commitment that it used to explain 63% of villages head performance. While there meaning 37% are influence do rexplained by other variables not included in this study.

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Pengaruh Sistem Pengendalian Intern Pemerintah dan Aksesbilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa

Kajian Akuntansi ◽

10.29313/ka.v20i2.4928 ◽

2019 ◽

Vol 20 (2) ◽

pp. 211-218

Author(s):

Soni - Hermanto

Keyword(s):

Control System ◽

Linear Regression ◽

Significant Influence ◽

Internal Control ◽

Financial Statements ◽

Primary Data ◽

Finance Management ◽

Population Sampling ◽

Internal Control System ◽

The Village

The purpose of this research was to know the influence of internal control system and the accessibility of financial statements to accountability of village fund finance management in Merapi Timur Districts, Lahat Regency, South Sumatera. There are 13 vilalage in Merapi Timur Districts are population. Sampling in this study using saturated samples . The sample in this study was 65 people, they are the head of the village, the secretary of the village, the treasurer of the village, section head, and village consultative agency to each village in Merapi Timur District. The data was the primary data that was collected through questionnaires distributed to respondents. The data were analyzed by using multiple linear regression and supported by SPSS version 22. The results showed that partially internal control system have a positive significant effect on accountability of village fund finance management variable and the accessibility of financial statements variable have a positive significant effect on accountability of village fund finance management variable. While silmultan internal control system and the accessibility of financial statements variable equally positive and significant influence on the accountability of village fund finance management in Merapi Timur Districts, Lahat Regency, South Sumatera

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PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v8i1.4452 ◽

2020 ◽

Vol 8 (1) ◽

Author(s):

Faridatul Islamiyah ◽

Anwar Made ◽

Ati Retna Sari

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Positive Influence ◽

Primary Data ◽

Fund Management ◽

Fraud Prevention ◽

Descriptive Research ◽

Internal Control System ◽

Data Source

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.

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ANALISIS EFEKTIVITAS SISTEM PENGENDALIAN INTERNAL PENGGUNAAN DANA DESA

BALANCE Jurnal Akuntansi dan Bisnis ◽

10.32502/jab.v5i2.2805 ◽

2020 ◽

Vol 5 (2) ◽

pp. 93

Author(s):

Yulian Sahri

Keyword(s):

Control System ◽

Data Collection ◽

Internal Control ◽

Central Government ◽

Qualitative Approach ◽

The State ◽

Internal Control System ◽

Survey Results ◽

Village Government ◽

The Village

The enactment of Law No. 6, 2014 on Villages has given the opportunity for villages to manage their own finances. In 2017 the budget allocated by the central government amounted 720 million rupiahs per village. The central government needs to apply control and monitoring on the fund to ensure that there is no leakage and fraud in its spending. The survey results conducted by ICQ in 2016 show that there are 62 cases of corruption of the village fund already under investigation, with a total loss to the state reaching 18 billion rupiahs. One of the causes of the high number of fraud cases is the weak enforcement of internal control. The aim of this research is to analyze the effectiveness of Internal Control System (SPI) on the use of village fund at Kepayang village, Lempuing district, Ogan Komering Ilir Regency. This research uses a qualitative approach, the data collection for this research is conducted by means of interview, observation, and documentation. There are 4 participants in this research, namely Village Head, Village Secretary, Village Treasurer, and Kampong Society Representative Body. The internal control system in Kepayang village is running sufficiently well with a percentage of 65. This is because many of the components of control in the village government are not implemented.

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Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Pencegahan Fraud dalam Pengelolaan Dana Desa dengan Akuntabilitas Sebagai Variabel Mediasi

Jurnal Ilmiah Akuntansi dan Humanika ◽

10.23887/jiah.v10i2.25827 ◽

2020 ◽

Vol 10 (2) ◽

pp. 160

Author(s):

Sri Ayem ◽

Kirana Feby Kusumasari

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

General Staff ◽

Analysis Techniques ◽

Internal Control System ◽

Regression Techniques ◽

The Government ◽

The Village ◽

Program Version

This study aims to determine the effect of internal control systems for fraud with accountability as a mediation variable.This study took samples in Ngaglik and Ngemplak sub-districts. Data collection is done directly by using questionnaires. The population in this study is the head of the village or PJ Kadus, the financial section of financial vows or financial staff and some of the Secretary and General Staff. From the survey spread obtained 30 samples. The data analysis techniques in this study used double linear regression techniques and the moderated regression analysis with the help of SPSS (Statistic Package for Social Science) program version 18.0. The results showed that the government internal control system was influential about accountability while the government's internal control system had no effect on Fraud and the government's internal control system had no effect on fraud with accountability as a mediation variable.

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Village Apparatus Competence, Individual Morality, Internal Control System and Whistleblowing System on Village Fund Fraud

WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT ◽

10.37394/232015.2021.17.65 ◽

2021 ◽

Vol 17 ◽

pp. 672-684

Author(s):

Sugeng Wahyudi ◽

Tarmizi Achmad ◽

Imang Dapit Pamungkas

Keyword(s):

Control System ◽

Control Systems ◽

Research Design ◽

Internal Control ◽

Quantitative Research ◽

Primary Data ◽

Descriptive Research ◽

Central Java ◽

Internal Control System ◽

Positive Effect

The purpose of this research is to test and explain the influence of village apparatus competence, individual morality, internal control system, and whistleblowing system on the prevention of village fund fraud. This research is quantitative research with a descriptive research design. Sources of data in this study using primary data obtained from the results of distributing questionnaires to village officials in Sumowono District, Central Java, Indonesia with 99 respondents. The results of this study indicate that the competence of village officials, individual morality, internal control systems, and whistleblowing systems simultaneously have a significant effect on the prevention of village fund fraud. Partially, the competence of village officials, individual morality, internal control systems, and whistleblowing systems have a positive effect on the prevention of village fund fraud.

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Pengaruh Kualitas Data dan Sistem Pengendalian Intern Pemerintah terhadap Kualitas Informasi Akuntansi dengan Kualitas Sistem Keuangan Desa sebagai Variabel Intervening pada Nagari di Kabupaten Tanah Datar

JUSIE (Jurnal Sosial dan Ilmu Ekonomi) ◽

10.36665/jusie.v4i02.224 ◽

2019 ◽

Vol 4 (02) ◽

pp. 118-128

Author(s):

Rini Yulia

Keyword(s):

Control System ◽

Internal Control ◽

Accounting Information ◽

Financial System ◽

Primary Data ◽

Quality Of Data ◽

Quality Of Accounting Information ◽

Internal Control System ◽

The Village

Application of Village Financial System (SISKEUDES) is an application developed by Badan Pengawasan dan Pembangunan (BPKP) in order to improve the quality of village finance governance.. This study aims to determine the influence of data quality, internal control system of the government against the quality of accounting information with the quality of village financial system as intervening variables in nagari in Tanah Datar regency. The data used in this study is the primary data in the form of questionnaires distributed on the object of research. This research is done through descriptive method of Ferivikatif. The number of questionnaires distributed is 75, but the questionnaire can be processed 50 sheets. Data analysis was done by using PLS analysis version 3.0. The results of this study proves that the quality of data does not affect the quality of accounting information and quality of village financial system. While the village financial system affects the quality of accounting information. The government's internal control system does not affect the quality of accounting information while the internal control system affects the quality of the village financial system. The benefits of this research are expected to be considered for the village government in evaluating the utilization of the Village Finance System and the contribution in enriching the research in the Rural Finance Field.

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The effect of religiosity and moderation of morality on fraud prevention in the management of village funds

The Indonesian Accounting Review ◽

10.14414/tiar.v11i1.2297 ◽

2021 ◽

Vol 11 (1) ◽

pp. 105

Author(s):

Nur Hayati ◽

Ikklimatus Amalia

Keyword(s):

Control System ◽

Control Systems ◽

Internal Control ◽

Random Sampling ◽

Survey Method ◽

Fund Management ◽

Fraud Prevention ◽

Analysis Technique ◽

Internal Control System ◽

The Village

This study aims to determine the effect of village apparatus competence, internal control systems and religiosity on fraud prevention in the village fund management with morality as a moderating variable. This study uses a survey method with a questionnaire. The population consists of all village officials in Sidoarjo Regency. The sample was taken using a proportionate stratified random sampling, and finally 76 villages were obtained with the category of developed villages, developing villages, underdeveloped villages, and very underdeveloped villages. The data analysis technique used in this study is PLS-SEM using Smart-PLS 3.0 software. The results of this study prove that village apparatus competence has an effect on fraud prevention in village fund management, internal control system has no effect on fraud prevention in village fund management, and religiosity has an effect on fraud prevention in village fund management.Morality is not able to moderate the influence of village apparatus competence, internal control system and religiosity on fraud prevention.

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Prevention Village Fund Fraud in Indonesia: Moral Sensitivity as a Moderating Variable

Economies ◽

10.3390/economies10010026 ◽

2022 ◽

Vol 10 (1) ◽

pp. 26

Author(s):

Sugeng Wahyudi ◽

Tarmizi Achmad ◽

Imang Dapit Pamungkas

Keyword(s):

Control System ◽

Internal Control ◽

Study Data ◽

Primary Data ◽

Survey Method ◽

Moral Sensitivity ◽

Central Java ◽

Internal Control System ◽

The Village ◽

The Relationship

This study aims to examine the effectiveness of the internal control system, appropriate compensation, and the competency of the village apparatus regarding the prevention of village fund fraud with moral sensitivity as a moderating variable. This research is a quantitative method using hypothesis–inference to answer exploratory, descriptive, explanatory, and predictive analysis questions. Primary data are mainly used in this study. Data were collected using a survey method in a questionnaire with questions given to respondents to collect information. The sample of this research is the village office in 16 (sixteen) districts in Sumowono, Semarang Regency, Central Java, Indonesia, with 289 participants. Data analysis was carried out using Warp-PLS 7.0 application software. The results showed that the village apparatus’s internal control system, appropriate compensation, and competency prevented village fund fraud. Furthermore, the novelty of this research is to add a moderating variable, moral sensitivity, which can strengthen the relationship between the internal control system, appropriate compensation, and competency of the village apparatus regarding the prevention of village fund fraud.

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PENGARUH KOMPETENSI, KOMITMEN ORGANISASI, PARTISIPASI MASYARAKAT, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA KAMPUNG DIKOTA JAYAPURA

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) ◽

10.52062/keuda.v5i3.1532 ◽

2021 ◽

Vol 5 (3) ◽

Author(s):

Cornelia Desiana Matani ◽

Linda Hutajulu

Keyword(s):

Control System ◽

Organizational Commitment ◽

Community Participation ◽

Internal Control ◽

Primary Data ◽

Survey Method ◽

Analysis Tool ◽

Fund Management ◽

Internal Control System ◽

The Government

The objective of this paper is to empirically test the determinants of accountability of village fund management in Jayapura municipality. The factors comprise of the competence of village officials, organizational commitment, community participation and internal control system.This research is a quantitative study using a survey method. Primary data were collected using a questionnaire distributed to village officials and community respondents in 14 villages in Jayapura municipality. The village apparatus consists of the Head, Secretary, Treasurer, Head of Affairs, village boards, and the communities. The analysis tool used is Warp PLS 6.0.The research results showed that the competence of village officials, community participation and the internal control system have significant effects on the accountability of village fund management. Organizational Commitment variable has no significant effect. The contribution of this research is that the competence of village officials, community participation and a good internal control system can increase the accountability of village fund management in Jayapura municipality. The government needs to intervene taking the form of assistance activities related to the determinants of this accountability, so that the management of village funds can be improved at Jayapura municipality.

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The effect of human resources, internal control system, and implementation effectiveness of village financial systems on village financial statements quality (Survey on entire village in Bantul district)

Management and Economics Journal (MEC-J) ◽

10.18860/mec-j.v0i2.6700 ◽

2019 ◽

Vol 3 (1) ◽

pp. 23

Author(s):

Bambang Jatmiko ◽

Nano Prawoto ◽

Rini Juni Astuti ◽

Desy Wulandari

Keyword(s):

Control System ◽

Human Resources ◽

Internal Control ◽

Central Government ◽

Financial System ◽

Primary Data ◽

Financial Reports ◽

Study Results ◽

Internal Control System ◽

The Village

<p>The research objectives are follows: (1) to test and prove empirically the effect of human resources on village Financial Reports Quality; (2) to test and prove empirically the effect of internal controls on village Financial Reports Quality. (3) to test and prove empirically the effectiveness of Village Financial System (SISKEUDES) on the village Financial Reports Quality. The research object were villages in Bantul Regency. The samples were 43 villages selected by purposive sampling method. The respondent targets were village heads, village secretaries, or financial staff. This study uses a quantitative method with primary data collection by questionnaires. The study results show that human resources in villages of Bantul Regency are still low due to lack of training and experience to make financial reports. The internal control system of villages in Bantul Regency is quite satisfactory. They have understood the procedures of their respective main tasks and functions, the risks faced of their mistakes and frauds. The Village Financial System in villages of Bantul Regency has been effectively implemented because all villages have used the Village Financial System application in order all the financial reports can be directly accounted for by central government.</p>

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