scholarly journals Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo

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.

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

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.

scholarly journals Faktor yang Memengaruhi Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Denpasar Utara

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.

scholarly journals Pengaruh Akuntansi Dana Desa dan Partisipasi Masyarakat terhadap Pengelolaan Dana Desa

2021 ◽  
Vol 1 (1) ◽  
pp. 24-29
Author(s):  
Yustin Novia Pratiwi ◽  
Sri Fadilah ◽  
Kania Nurcholisah
Keyword(s):  
Community Participation ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Fund Management ◽  
Test Tool ◽  
Village Communities ◽  
The Many ◽  
The Village

Abstract. Today village funds are one of the topics being discussed hotly, in their implementation of the many deviations of priority development funds carried out because they increase understanding of village funds and increase community participation in village fund management. This research was made with the aim to study the effect of village funds and community participation on village fund management. The test tool in this study is a simple and multiple linear regression analysis using SPSS software. This research uses quantitative methods using surveys. In this study, the technique used in collecting data consisted of 62 questionnaires distributed by 62 people to villages and village communities in the area of West Bandung Regency. The results show that the village financial statements have gone well against the system, community participation has gone well and involves accounting of village funds and community participation in the management of village funds. Abstrak. Dewasa ini dana desa adalah salah satu topik yang sedang hangat dibicarakan, pada pelaksanaanya seringkali banyak penyimpangan dana maupun prioritas pelaksanaan pembangunan yang terjadi karena kurangnya pemahaman atas akuntansi dana desa dan kurangnya partisipasi masyarkat dalam pengelolaan dana desa. Penelitian ini dibuat dengan tujuan untuk mengetahui pengaruh akuntansi dana desa dan partisipasi masyarakat terhadap pengelolaan dana desa . Alat uji dalam penelitian ini ialah analisis regresi linier sederhana dan berganda dengan menggunakan software SPSS. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survey . Dalam penelitian ini, teknik yang digunakan dalam pengumpulan data berupa kuisioner yang disebarkan sebanyak 62 kepada para aparatur desa dan masyarakat desa di wilayah Kabupaten Bandung Barat . Hasil penelitian menunjukan bahwa pada umumnya akuntansi dana desa sudah berjalan dengan baik disertai dengan sistemnya, partisipasi masyarakat sudah berjalan dengan baik dan terdapat pengaruh akuntansi dana desa dan partisipasi masyarakat terhadap pengelolaan dana desa. 

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

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.

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

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

scholarly journals Pengaruh Diversity, Turnover Intention Dan Kepuasan Kerja Terhadap Pengembangan Potensi Aparatur Desa Bintan Buyu Kabupaten Bintan

2021 ◽  
Vol 3 (2) ◽  
pp. 110-118
Author(s):  
Risdy Absari Indah Pratiwi ◽  
Nurhasanah Nurhasanah
Keyword(s):  
Job Satisfaction ◽  
Turnover Intention ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Validity And Reliability ◽  
F Test ◽  
Potential Development ◽  
The Village

This study aims to explain the effect of Diversity, Turnover Intention and Job Satisfaction on the Development of Potential Apparatus of Bintan Buyu Village, Bintan Regency. The study population was the Village apparatus in Bintan Regency, Riau Islands Province. The number of samples were 73 Village Apparatuses in Bintan Buyu Subdistrict, Bintan Regency consisting of 6 Villages, namely Tembeling Tanjung Village, Tembeling Village, Bintan Buyu Village, Penaga Village, Pengujan Village and Pangkil Village. For the efficiency and effectiveness of the research, the Village Apparatus in Pangkil Village is not included in the data because of access to Pangkil Village by sea. This type of research is quantitative research. The validity and reliability tests were performed on the questionnaire. Data were tested through the Classical Assumption Test, namely the Data Normality Test, the Data Multicollinearity Test and the Data Heteroscedasticity Test. Data were analyzed using multiple linear regression analysis, including t test, F test and the coefficient of determination. The results showed that the Diversity (X1) and Job Satisfaction (X3) variables partially had a significant effect on Potential Development, while the Turnover Intention variable (X2) partially had no significant effect on the Potential Development variable (Y). F test results obtained calculated F value of 53,548 with F value of table 2.74 to identify that the variable Diversity, Turnover Intention and Job Satisfaction simultaneously influence the Potential Development variable (Y). Based on the coefficient of determination test, about 70% of the Potential Development variable is influenced by the Diversity, Turnover Intention and Job Satisfaction variables. And 30% is influenced by other factors not explained in this study.

IMPACT OF AIS AND STRESSED OUT AN EMPLOYEES TO THEIR PERFORMANCE AT PT EFRATA RETAILINDO

2019 ◽  
Vol 5 (1) ◽  
pp. 22-30
Author(s):  
Wiwit Ayu Retno Sari ◽  
Suhendro Suhendro ◽  
R. Riana Dewi
Keyword(s):  
Information Systems ◽  
Work Stress ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Accounting Information System ◽  
Accounting Information Systems

This research aims to test the influence of accounting information system and work stress on performance of employees of PT Efrata Retailindo. The type of research used in this research is quantitative research. The source of the data in the research is primary data. The population in this study are all employees of PT Efrata Retailindo totalling 47 people. Sampling techniques in the study using a purposive sample. While the data collection method used is to use the questionnaire to all employees of PT Efrata Retailindo. Data analysis techniques using multiple linear regression analysis. Based on the results of the study it can be concluded that work stress had no effect on performance of employees of PT Efrata Retailindo, while information systems accounting effect on the performance of the employees of PT Efrata Retailindo. The value of the coefficient of determination (R2) amounting to 0.106. This indicates that variansi on a variable performance practice undertaken by the company PT Efrata Retailindo of 10.6% can be explained by work stress variables and accounting information systems, while the remaining 89.4% explained by other factors outside the researched.

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

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.

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

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.

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

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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