Revised the Stigma of Ignorance in the Village: Village Financial Accountability Model Through The Village Partner Application in Wonosobo District

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.

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DETERMINAN AKUNTABILITAS KEUANGAN DANA DESA PASCA PENERAPAN UNDANG-UNDANG NOMOR 6 TAHUN 2014

Jurnal Akuntansi ◽

10.33369/j.akuntansi.9.3.201-218 ◽

2019 ◽

Vol 9 (3) ◽

pp. 201-218

Author(s):

I Made Laut Mertha JAYA

Keyword(s):

Significant Influence ◽

Structural Equation ◽

National Development ◽

Sem Analysis ◽

Equation Modeling ◽

Financial Accountability ◽

The Village ◽

The City ◽

Hr Competencies

Village existence is very important for national development. Thus, uneven development between the Village and the City can cause many villagers who try their fortune in the city, leave the village and do not want to return to the Village. This research was conducted to determine the effect of human resource competence on financial accountability of village funds and the influence of the role of village heads on village financial accountability. The population in this study are all villages in the Sleman Regency. This research uses incidental sampling. The sample size uses the Slovin formula, with a minimum number of respondents of 71 villages. The analysis method uses structural equation modeling (SEM) analysis test. The conclusion of this study, namely that there is a significant influence between HR competencies on village financial accountability, meaning that if HR competencies are higher, the financial accountability of village funds is more accountable. There is a significant influence between HR competencies on the financial accountability of village funds, meaning that if HR competencies are higher, the financial accountability of village funds will be more accountable. There is a significant influence between the role of the village head on the financial accountability of village funds, meaning that if the role of the village head is higher, then the financial accountability of village funds is more accountable.

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AKUNTABILITAS KEUANGAN DESA (STUDI KASUS DESA NGENTRONG KECAMATAN KARANGAN KABUPATEN NGANJUK)

Jurnal Mediasosian : Jurnal Ilmu Sosial dan Administrasi Negara ◽

10.30737/mediasosian.v2i1.207 ◽

2019 ◽

Vol 2 (1) ◽

Author(s):

Fauziah Hanum

Keyword(s):

Financial Management ◽

Qualitative Approach ◽

Critical Factors ◽

Key Factors ◽

Financial Accountability ◽

Village Government ◽

Consultative Body ◽

The Village ◽

Depth Interviews

This study analyzes the accountability of village funds and the key factors. This study uses a qualitative approach by conducting in-depth interviews with informants at every stage of planning, implementing, administering, reporting, accountability, coaching, and supervision of village financial management. The results of this study indicate that village financial accountability is applied by law number 6 of 2014 with the critical factors of the effectiveness of the village government in managing finances independently but is accompanied by a less than the optimal role of the village consultative body (BPD).

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Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

10.31219/osf.io/2f8jr ◽

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.

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Accountability in village financial management in Kludan Village

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i3.1093 ◽

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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Analisis Faktor-Faktor Yang Menyebabkan Keterlambatan Pelaporan Pertanggungjawaban Keuangan Pemerintah Desa Paron Kecamatan Ngasem Kabupaten Kediri

10.31219/osf.io/ah9mk ◽

2020 ◽

Author(s):

Udik Jatmiko

Keyword(s):

Human Resources ◽

Financial Management ◽

Financial Accountability ◽

Village Government ◽

The Village ◽

Late Reporting

The problems that are the focus of this study are the factors that cause delays in reporting financial accountability by the Paron Village Government. The aspect of late reporting in this study regarding factors such as human resources, the Accountability Principle and aspects of village financial management facilities. The method used in this study is qualitative with interviews and studies of financial documents and reporting.Based on the analysis conducted, the results of the study are obtained: Factors that influence the delay in the financial accountability of the Village Government are that the human resources that manage the Paron Village are not maximized, still considering overlapping tasks and authority. From the aspect of accountability in financial management, there is still a lack of maximum administration carried out by the Village Treasurer and PTPKD in completing documents, completing documents. The factor of choosing a system that is easy to error and the availability of facilities such as computers and printers is limited, so that the performance of the Paron Village Government always increases delays in reporting financial accountability of the Village that must adjust Permendagri No. 113 of 2014.

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THE COMPARATIVE ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT

AFEBI Management and Business Review ◽

10.47312/ambr.v3i2.199 ◽

2018 ◽

Vol 3 (2) ◽

pp. 37

Author(s):

Maya Yusnita ◽

Wenni Anggita

Keyword(s):

Comparative Analysis ◽

Qualitative Analysis ◽

Financial Management ◽

T Test ◽

Descriptive Statistics ◽

Financial Accountability ◽

Financial Administration ◽

The Village

West Bangka was the only regency in Bangka Belitung Province that received a Fair Without Exception (WTP) in 2013-2014. Different with the East Belitung which has never received a WTP, even in 2014 East Belitung received Unqualified Opinion (TW). This study aims to analyze and compare village financial management and its level of suitability with The Minister Regulation Number 113 Year 2014. Qualitative analysis used to identify the constraints on village financial management, analysis of quantitative using Independent Sample t Test. The object of this research are 26 villages in West Bangka and East Belitung. The results of this study showed that the obstacles of financial administration was caused by lack of understanding and guidance regarding the tasks, principal and functions of village apparatus. Reporting and financial accountability of the village is in accordance with the applicable rules, but there are 3 villages (11.54%) that have not been in accordance with The Minister Regulation Number 113 Year 2014. The results of descriptive statistics, there are differences in reporting and accountability of village finance. However, there is no difference regarding administration of village revenues, expenditures and financing in West Bangka and East Belitung.Keywords: Administration, Accountability, Village Financial Management

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THE COMPARATIVE ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT

AFEBI Management and Business Review ◽

10.47312/ambr.v3i02.199 ◽

2019 ◽

Vol 3 (02) ◽

pp. 37

Author(s):

Maya Yusnita ◽

Wenni Anggita

Keyword(s):

Comparative Analysis ◽

Qualitative Analysis ◽

Financial Management ◽

T Test ◽

Descriptive Statistics ◽

Financial Accountability ◽

Financial Administration ◽

The Village

West Bangka was the only regency in Bangka Belitung Province that received a Fair Without Exception (WTP) in 2013-2014. Different with the East Belitung which has never received a WTP, even in 2014 East Belitung received Unqualified Opinion (TW). This study aims to analyze and compare village financial management and its level of suitability with The Minister Regulation Number 113 Year 2014. Qualitative analysis used to identify the constraints on village financial management, analysis of quantitative using Independent Sample t Test. The object of this research are 26 villages in West Bangka and East Belitung. The results of this study showed that the obstacles of financial administration was caused by lack of understanding and guidance regarding the tasks, principal and functions of village apparatus. Reporting and financial accountability of the village is in accordance with the applicable rules, but there are 3 villages (11.54%) that have not been in accordance with The Minister Regulation Number 113 Year 2014. The results of descriptive statistics, there are differences in reporting and accountability of village finance. However, there is no difference regarding administration of village revenues, expenditures and financing in West Bangka and East Belitung.Keywords: Administration, Accountability, Village Financial Management

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Faktor -Faktor Yang Mempengaruhi Akuntabilitas Keuangan Desa pada Desa di Kecamatan Pahae Jae, Kabupaten Tapanuli Utara

JURNAL MUTIARA AKUNTANSI ◽

10.51544/jma.v6i1.1494 ◽

2021 ◽

Vol 6 (1) ◽

pp. 26-33

Author(s):

Sahala Purba ◽

Mulatua Silalah

Keyword(s):

Human Resources ◽

Quantitative Research ◽

Descriptive Analysis ◽

Primary Data ◽

Analysis Method ◽

Collection Method ◽

Financial Accountability ◽

Negative Effect ◽

The Village

This study aims to analyze and determine the effect of SPI, HR Quality, Transparency and Supervision on Village Financial Accountability in the Village in Pahae Jae District, North Tapanuli Regency, either partially or simultaneously. This type of research is quantitative research and uses primary data. The data collection method used was a questionnaire given to village officials in Pahae Jae District, totaling 40 respondents. The data analysis method used in this research is descriptive analysis and multiple linear regression. The results of this study indicate that partially, SPI, Quality of Human Resources, and Supervision have a positive and significant effect while Transparency has a negative effect. Simultaneously SPI, Financial Accountability can be influenced by the quality of Human Resources, Transparency and Supervision in a positive and significant way in the Village in Pahae Jae District, North Tapanuli Regency.

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Akuntabilitas Pengelolaan Dana Desa di Desa Budugsidorejo Kabupaten Jombang Tahun 2015

Politik Indonesia Indonesian Political Science Review ◽

10.15294/jpi.v2i1.8483 ◽

2017 ◽

Vol 2 (1) ◽

pp. 1

Author(s):

Andi Setiawan ◽

Muhtar Haboddin ◽

Nila Febri Wilujeng

Keyword(s):

Financial Management ◽

Sampling Technique ◽

Purposive Sampling ◽

Financial Accountability ◽

Fund Allocation ◽

Qualitative Descriptive ◽

The Village ◽

Descriptive Method

This study describes the accountability of the management of village fund allocation (ADD) in the village Budugsidorejo Sumobito District of Jombang in 2015. The aim of this study is to describe and explain the presence or absence of accountability in the management of ADD in 2015. The theory that formed the basis of looking at accountability ADD is Rahardjo Adisasmito concept of accountability by which to see accountability in financial management can be seen from the indicators of financial accountability, accountability benefits and procedural accountability. This study uses qualitative descriptive method and determination of informants by using purposive sampling technique. The results of this study indicate that accountability in the management of ADD are in accordance with the applicable procedures and can be realized because of the internal and external oversight. Given such surveillance raises their awareness that the programs funded from ADD should be accounted for as well as possible.

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