scholarly journals TINJAUAN PENGELOLAAN KEUANGAN DESA DAN IMPLIKASINYA TERHADAP AKUNTABILITAS

2020 ◽  
Vol 4 (2) ◽  
pp. 139
Author(s):  
Duwi Agustina
Keyword(s):  
Organizational Commitment ◽  
Financial Management ◽  
Structural Equation ◽  
Sampling Method ◽  
Financial System ◽  
Equation Model ◽  
Primary Data ◽  
Path Modelling ◽  
Village Government ◽  
The Village

AbstrackThe purpose of this study was to examine empirically the effect of Village Apparatus capacity, organizational commitment, implementation of Village Financial System (SISKEUDES) and supervision of Badan Permusyawaratan Desa toward the village financial management. This study also aims to determine the effect of village financial management on the accountability in Banyu Asin Village, Riau Silip Sub-district, Bangka Regency. The data used in this study are primary data obtained directly by distributing questionnaires to village officer involved in village financial management, consisted of Village Government, Badan Usaha Milik Desa (BUMdesa) and Lembaga Pemberdayaan Masyarakat (LPM). The sample of research were taken by saturation sampling method (census) amounts 50 respondents The statistical analysis uses SmartPLS 3.2.8 program with PLS-PM (Path Modelling) structural equation model. The result of this research showed that the capacity of village apparatus has a positive and not significant effect on village financial management, organizational commitment has a positive and significant effect on village financial management., implementation of village financial system (SISKEUDES) has a positive and significant effect on village financial management, and supervision of Badan Permusyawaratan Desa has a positive and significant effect on village financial management. Other than that, village financial management has a positive and significant effect toward accountability. 

scholarly journals Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa)

2019 ◽  
Vol 1 (2) ◽  
pp. 105
Author(s):  
Patricia Watulingas ◽  
Lintje Kalangi ◽  
I Gede Suwetja
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Financial System ◽  
Primary Data ◽  
Application System ◽  
Management Application ◽  
Village Government ◽  
The Village ◽  
And Training

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.

scholarly journals Does the Implementation of the Village Financial System (Siskeudes) Program Improve the Quality of Financial Reports and Village Government Performance?

2018 ◽  
Vol 1 (2) ◽  
pp. 1-12
Author(s):  
Amin Ariyanti ◽  
Andy Alfatih
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Financial System ◽  
Management Training ◽  
Equation Modeling ◽  
Financial Reports ◽  
Village Government ◽  
The Village ◽  
System Program

ABSTRACT The purpose of this study was to determine the effect of the implementation of the village financial system program (Siskeudes) through the quality of financial reports on the performance of village governments in Batang District. This research is a quantitative study using a survey approach that is by distributing questionnaires. The populations in this study were all villages in Batang Regency. Sample total was 150 villages, consisting of 2 stakeholders (village heads as budget users and village treasurers as financial staff) was selected as respondents in this study. The technique used to determine the sample is cluster random sampling. The method used to analyze data is Structural Equation Modeling. The results found that the implementation of the village financial system (Siskeudes) program through the quality of financial reports significantly affected the performance of village governments in Batang District. This study recommends that financial management training involve all PTPKD (Village Financial Management Technical Tools). The need for a village government budget team (TPAP district) at the sub-district level has the task of preparing and implementing policies in the context of drafting APB district, thus accelerating the planning and budgeting stages of village finances. In addition, regular supervision needs to be intensified, namely with an online monitoring system, and the existence of a reward and punishment scheme so as to improve the performance of the village government.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DESA MELALUI PENGELOLAAN KEUANGAN DESA SEBAGAI VARIABEL INTERVENING

BISMA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 323
Author(s):  
Dina Rulyanti ◽  
Raden Andi Sularso ◽  
Yosefa Sayekti
Keyword(s):  
Organizational Commitment ◽  
Human Resources ◽  
Financial Management ◽  
Structural Equation ◽  
Equation Modeling ◽  
Government Performance ◽  
Positive Effects ◽  
The Government ◽  
Village Government ◽  
The Village

Abstract: This research aimed to empirically analyze the effects of regulation, organizational commitment, communication, and human resources on the performance of the government of the villages in Bondowoso Regency, East Java Province, mediated by the financial management. The sample was 187 respondents consisted of the heads of the villages, secretaries of the villages, heads of the departments, and treasurers. Data were analyzed using Structural Equation Modeling (SEM). Results show that organizational commitment and human resources have significant and positive effects on the financial management and the performance of the village government. However, regulation and communication have no significant effects on the financial management and the performance of the village government. Keywords: Local Government Performance, Village’s Finances, Village’s Financial Management.

scholarly journals The Effect of Effectiveness and Trust on the Use of Village Financial Systems on Village Government Performance

2021 ◽  
Vol 2 (3) ◽  
pp. 1012-1017
Author(s):  
Wildoms Sahusilawane
Keyword(s):  
Regression Models ◽  
Sampling Method ◽  
Financial System ◽  
Primary Data ◽  
Government Performance ◽  
Test Analysis ◽  
Multiple Regression Models ◽  
Validity Tests ◽  
Village Government ◽  
The Village

This study aims to determine the effect of effectiveness and trust in using the village financial system on village governments' performance in Maluku Province. This study's population is the village government apparatus consisting of the Village Head or Country, Village Secretary, village financial system users, amounting to 63 respondents; this study's sampling method is non-probability, namely purposive sampling. Primary data in this study include respondents' answers through questionnaires. The collected questionnaires using multiple correlations and regressions analysis, including descriptive statistics, reliability tests, validity tests, and classical assumptions, including multicollinearity tests and hypothesis testing and discussion. The F test analysis results show that the effectiveness and trust variables together have a positive and significant effect on the village government's performance. Based on empirical evidence with t-test or partial with multiple regression models, there is a positive and significant influence between the variables of effectiveness with the village government's performance and confidence in the village government's performance.

scholarly journals PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Jehan M. Malahika ◽  
Herman Karamoy ◽  
Rudy J. Pusung
Keyword(s):  
Financial System ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Research Approach ◽  
Financing System ◽  
Government Organization ◽  
The Government ◽  
Village Government ◽  
The Village

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government

scholarly journals BEHAVIOURAL ANALYSIS IN THE VILLAGE FUND SYSTEM USING THE UTAUT METHOD

2021 ◽  
Vol 6 (1) ◽  
pp. 68
Author(s):  
Khoirul Fuad ◽  
Nurrokhmahwati Nurrokhmahwati ◽  
Retno Tri Handayani
Keyword(s):  
Financial Management ◽  
Primary Data ◽  
Test Results ◽  
Performance Expectations ◽  
Behavioural Analysis ◽  
Use Of Technology ◽  
Convenience Sampling ◽  
Spss Software ◽  
Village Government ◽  
The Village

The information system aims to simplify, accelerate, and be responsible. The behavior in the use of technology is an essential part of achieving good village financial management using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. The population of this research is all village government offices in Tegal Regency. This research is a quantitative study with primary data and a convenience sampling method. This research sample is village apparatus that is directly related to the village fund system (SISKEUDES). Meanwhile, the data analysis of this study uses SPSS software. The test results show that performance expectations negatively affect business expectations, social influences, and conditions that facilitate a positive and significant impact.

scholarly journals VILLAGE GOVERNMENT OFFICIALS' UNDERSTANDING OF THE VILLAGE FINANCIAL SYSTEM INDICATORS: A CONFIRMATORY FACTOR ANALYSIS

2020 ◽  
Vol 8 (1) ◽  
pp. 389-398
Author(s):  
Yulianti Yulianti ◽  
Dyah Nirmala Arum Janie
Keyword(s):  
Factor Analysis ◽  
Confirmatory Factor Analysis ◽  
Financial Management ◽  
Pearson Correlation ◽  
Financial System ◽  
Analysis Tool ◽  
Government Officials ◽  
Confirmatory Factor ◽  
Village Government ◽  
The Village

Purpose of the study: The research inspiration is the implementation of the Village Law and the dispensing of Village Funds in Indonesia. The considerable measure of Village Funds requires progressively complex responsibility. With limited time and insufficient human resources, there is an inclination of the Village Fund to leak caused by errors and irregularities. Methodology: We utilize questionnaires, interviews, convenience sampling method, and the confirmatory factor as an analysis tool. There are 312 village officials from 83 villages in Central Java, Indonesia, who participated in this research. This examination scans to investigate the indicators that we can identify with town administration and comprehension of the Village Financial System or Sistem Keuangan Desa (Siskeudes). Principal Findings: The results of the confirmatory factor analysis indicate that all indicators are feasible to be used as indicators of measuring all variables. Besides, the Pearson correlation value of all indicators for the total indicators of each variable is significant. It means that the indicators of all constructs in this study are valid and highly correlated. Applications of this study: This examination is still all-around ahead of schedule. So far, there has been no exploration in Indonesia identified with village administration. Consequently, in this investigation, it was expected to incorporate variables that could conceivably have an association with village administration generally and Siskeudes explicitly, since the order of Law No. 6 of 2014. Novelty/Originality of this study: There are six original, perceptive variables, specifically: Siskeudes understanding, village financial management principles, village fund allocation, village financial administration, village financial reporting and accountability, and village assets report. There are 54 new indicators tested in this research. Further research can utilize the indicators to measures the village government officials' understanding of Siskeudes.

scholarly journals PENGARUH KOMPETENSI APARAT DESA, KOMITMEN ORGANISASI DAN PARTISIPASI MASYARAKAT TERHADAP KEBERHASILAN PENGELOLAAN KEUANGAN DESA (Sudi Kasus Desa Buntongi Kec.Ampana Kota Kab.Tojo Una Una)

2020 ◽  
Vol 13 (2) ◽  
pp. 18-24
Author(s):  
Siti Aminah H. Karim ◽  
Mahmud Lahay ◽  
Zulfan Monoarfa ◽  
Rosida P. Adam ◽  
Suardi S
Keyword(s):  
Organizational Commitment ◽  
Community Participation ◽  
Mixed Method ◽  
Financial Management ◽  
Quantitative Research ◽  
Swot Analysis ◽  
Qualitative And Quantitative ◽  
Financial Income ◽  
Village Government ◽  
The Village

In the administration of governance and development, a source of village financial income is needed, for this the organizational commitment of the village government towards the authority, duties and responsibilities of implementing village financial management is transparent and accountable. The purpose of this study was to determine and analyze the extent of the influence of the competence of village officials, organizational commitment and community participation on success in village financial management. This type of research is a mixed method by combining qualitative and quantitative research with sampling techniques by saturated sampling. The number of respondents was 40 people. Analysis tools with SWOT analysis and multiple linear regression. The results showed that the simultaneous probability of village officials, organizational commitment and community participation have a direction of significant influence on the success of village financial management.

scholarly journals Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

2021 ◽  
Author(s):  
Yusriadi Yusriadi
Keyword(s):  
Financial Management ◽  
Accounting Standards ◽  
Primary Data ◽  
Research Approach ◽  
Financial Accountability ◽  
Government Accounting ◽  
Study Results ◽  
The Government ◽  
Village Government ◽  
The Village

Village financial management includes all activities, including planning, implementation, administration, and village financial accountability. Village finances are managed based on transparent, accountable, participatory principles and are carried out in an orderly and disciplined budget. The purpose of this study is to evaluate the presentation of the financial statements of the Padang Loang Village government, Chinese District, whether it is following the government accounting standards mandated by the Indonesian government. This study uses a descriptive qualitative research approach, where the Village Financial Accountability Report (LPJ) is the main object of the study. The informants were the Village Head, Village Secretary, Village Treasurer, and all government staffs in Padang Loang Village, Cina District, Bone Regency, South Sulawesi Province. Data sources consisted of primary data and secondary data, namely interviews and field observations, and available documents sourced from the village government office under study. Simultaneously, the research stage is carried out through data collection, data processing, data presentation, and concluding. The study results indicate that the evaluation of the production of financial accountability reports in the village of Padang Loang is quite good and following the accounting standards recommended by the government. Besides, the accountability reporting procedure carried out by the Padang Loang Village government, either the village treasurer to the Village Head or from the Village Head to the District Government (Camat) and Regency Government (Bupati), is considered fair enough, transparent, and accountable.

scholarly journals Accountability in village financial management in Kludan Village

2021 ◽  
Vol 10 (3) ◽  
pp. 419-423
Author(s):  
Farida Nur Aini Kusumaningrum ◽  
Ali Djamhuri ◽  
Lilik Purwanti
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Case Study Method ◽  
Financial Accountability ◽  
Village Community ◽  
Interpretive Paradigm ◽  
Village Government ◽  
The Village

This study aims to understand the practice of government financial accountability in Kludan Village, Tanggulangin District, Sidoarjo Regency. Village finances are very interesting to study, because of the large amounts of funds released by the centre for the development and welfare of communities in the village. This study uses two forms of public accountability, namely vertical accountability and horizontal accountability. The use of these two forms of accountability is expected to be able to dig deep information for the village government. This study uses an interpretive paradigm with a case study method. The data used are primary data, obtained from interviews with informants and secondary data obtained from documentation owned by the village government. Village culture is also a tool used by researchers in making decisions when observing research carried out. This is because village culture also influences the way the community and village government think about making decisions. The results showed that the village financial accountability vertically and horizontally had been carried out in accordance with the rules of government on 113 of 2014. This was evidenced by the implementation which was carried out in a transparent, accountable, participatory as well as orderly and budgetary discipline. However, there is still a lack of mastery by village officials regarding the recording of accountability reports. The village government tends to have less accountability. This will have an impact on the level of trust of the village community and the welfare of the village environment.  

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