Key Drivers of Village Fund Management Accountability: Insights from Sukoharjo District
Abstract
This study investigates the impact of the government's internal control system, the village financial system application (Siskeudes), and the competence of village apparatus on the accountability of village fund management in Sukoharjo District. Utilizing a quantitative approach, data were collected from a sample of village apparatus using a simple random sampling technique. Respondents, who are operators of the Siskeudes application, provided insights through a structured questionnaire. The data were analyzed using multiple regression analysis. The findings reveal that both the government's internal control system and the Siskeudes application significantly enhance the accountability of village fund management. However, the competence of the village apparatus does not have a significant effect on accountability. These results suggest that robust internal controls and effective financial systems are critical for ensuring transparency and accountability in village fund management. The study contributes to the ongoing discourse on public fund management by highlighting the importance of technological and systemic factors over individual competencies in achieving accountable governance.
Full text article
References
Atiningsih, S., & Ningtyas, A. C. (2019). Pengaruh Kompetensi Aparatur Pengelola Dana Desa, Partisipasi Masyarakat, dan Sistem Pengendalian Internal terhadap Akuntabilitas Pengelolaan Dana Desa (Studi pada Aparatur Pemerintah Desa Se-Kecamatan Banyudono Kabupaten Boyolali). Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 10(1), 14–25.
Attatir, A. M. (2017). Analisis kemanfaatan perangkat lunak aplikasi sistem keuangan desa (siskeudes) dalam pengelolaan keuangan desa (Sebuah Studi Eksploratif Berbasis Aspiratif Pada Kantor Pemerintahan Desa di Kabupaten Kediri).
Aziiz, M. N., & Prastiti, S. D. (2019). Faktor-Faktor yang Mempengaruhi Akuntabilitas Dana Desa. Jurnal Akuntansi Aktual, 6(2), 280–344. https://journal2.um.ac.id/index.php/jaa/article/view/8097
Bakhtiar, B. (2021). Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance. ATESTASI: Jurnal Ilmiah Akuntansi, 4(2), 230-245. https://doi.org/10.57178/atestasi.v4i2.269
Budiasni, N. W. N., & Ayuni, N. M. S. (2020). Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management. International Journal of Social Science and Business, 4(3), 501-508. https://doi.org/10.23887/ijssb.v4i3.28416
Dewi, P. A. D. R., & Julianto, I. P. (2020). Pengaruh Penerapan Sistem Informasi Keuangan Desa Dan Pengendalian Internal Terhadap Akuntabilitas Dana Desa. Jurnal Profesi Akuntansi, 11(2), 281–292. https://doi.org/10.23887/jap.v11i2.29296
Harafonna, C. N., & Indriani, M. (2019). Pengaruh Sistem Keuangan Desa Terhadap Akuntabilitas Dengan Pengelolaan Keuangan Desa Sebagai Variabel Intervening. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(2), 359–373. https://jim.usk.ac.id/EKA/article/view/12277
Herlina, R., Taufik, T., & Nasir, A. (2021). Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi. COSTING: Journal of Economic, Business and Accounting, 4(2), 419–433. https://doi.org/10.31539/costing.v4i2.1965
Hutapea, T., & Thoha, N. (2008). Kompetensi Plus. PT Gramedia Pustaka Umum.
Mada, S., Kalangi, L., & Gamaliel, H. (2017). 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, 8(2). https://doi.org/10.35800/jjs.v8i2.17199
Pasoloran, O., & Rahman, F. A. (2001). Teori stewardship: tinjauan konsep dan implikasinya pada akuntabilitas organisasi sektor publik. Jurnal Bisnis Dan Akuntansi, 3(2), 419–432. https://doi.org/10.34208/jba.v3i2.518
Prihatin, M., & Mustaqim, F. (2023). Pengaruh Akuntabilitas Pengelolaan Dana Desa Terhadap Tingkat Kepercayaan Masyarakat Kepada Pemerintah Desa Lahumoko Kabupaten Buton Utara. Entries: Jurnal Ilmiah Mahasiswa Fakultas Ekonomi UMButon, 5(1), 18–36. https://jurnal-umbuton.ac.id/index.php/entries/article/view/3590
Purba, R. B., & Amrul, A. M. (2018). Penerapan Sistem Akuntansi Keuangan Daerah, Transparansi Publik dan Aktivitas Pengendalian terhadap Akuntabilitas Keuangan pada Badan Keuangan Daerah Kabupaten Tanah Datar. Jurnal Riset Akuntansi Dan Bisnis, 18(2), 140–152. https://doi.org/10.30596/jrab.v18i2.3308
Putra, B. S. A., & Priono, H. (2022). Pengaruh sistem pengendalian internal, sistem informasi akuntansi dan pemanfaatan teknologi informasi terhadap akuntabilitas pengelolaan dana kelurahan di Kecamatan Gubeng Kota Surabaya. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(11), 4825–4836. https://journal.ikopin.ac.id/index.php/fairvalue
Retnowati, E. (2012). Keterbukaan Informasi Publik Dan Good Governance (Antara Das Sein Dan Das Sollen). Perspektif, 17(1), 54–61. https://doi.org/10.30742/perspektif.v17i1.94
Rezkiyanti, Y. (2019). Pengaruh Sistem Pengendalian Internal, Pemanfaatan Teknologi Informasi, Dan Kompetensi Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa. AkMen Jurnal Ilmiah, 16(1), 17–24. https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/614
Sabriani, A. A., & Rahayu, S. (2020). Pengaruh Penyajian Laporan Keuangan dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi Pada SKPD Kota Tasikmalaya Tahun 2019). Jurnal Akuntansi & Ekonomi FE. UN PGRI Kediri, 5(2), 14–23. https://doi.org/10.29407/jae.v5i2.14161
Sofyani, H., Pratolo, S., & Saleh, Z. (2022). Do accountability and transparency promote community trust? Evidence from village government in Indonesia. Journal of Accounting & Organizational Change, 18(3), 397-418. https://doi.org/10.1108/JAOC-06-2020-0070
Sweetenia, A. M., Caesari, E. P. A., Aprillia, A. F., & Purwantini, A. H. (2019). Pengaruh Kompetensi, Sistem Pengendalian Internal, Dan Kualitas Penyajian Laporan Keuangan Terhadap Akuntabilitas Pemerintah Desa. Jurnal Analisis Bisnis Ekonomi, 17(1), 44–56. http://journal.ummgl.ac.id/index.php/bisnisekonomi
Tiarno, S. M., & Budiwitjaksono, G. S. (2023). Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah (SPIP) dan Penggunaan Siskeudes Terhadap Akuntabilitas Pengelolaan Dana Desa. Jurnal Ilmiah Manajemen, Ekonomi Dan Akuntansi, 7(2), 1596–1608.
Triyono, Achyani, F., & Arfiansyah, M. A. (2019). The Determinant Accountability of Village Funds Management (Study in The Villages in Wonogiri District). Riset Akuntansi Dan Keuangan Indonesia, 4(2), 118–135. http://journals.ums.ac.id/index.php/reaksi/index
Widyatama, A., Novita, L., & Diarespati. (2017). Pengaruh Kompetensi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa dalam Mengelola Alokasi Dana Desa (ADD). Berkala Akuntansi Dan Keuangan Indonesia, 2(2), 1–20.
Authors
Copyright (c) 2024 khoirudin khoirudin, Noer Sasongko, Banu Witono
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.