Accountability of Village Fund Management in Gambiran: The Influence of Competence, Transparency, Participation, and Internal Control
Article Sidebar
Main Article Content
Abstract
This study aims to analyze the effect of competence, transparency, community participation, information technology utilization, and internal control systems on the accountability of village fund management in Gambiran Village, Jember. Using a quantitative research approach, data were collected through questionnaires distributed to 80 respondents consisting of village officials and community leaders. The data were analyzed with multiple linear regression using SPSS software, preceded by validity, reliability, normality, multicollinearity, and heteroscedasticity tests. The results reveal that competence, transparency, community participation, information technology utilization, and internal control each have a significant positive effect on accountability. Furthermore, these variables simultaneously influence accountability, indicating that village fund management accountability is determined by multidimensional factors. The findings suggest that improving human resource competence, ensuring transparency, involving communities, optimizing information technology, and strengthening internal control are crucial for achieving accountable governance. This study contributes theoretically to public sector accounting literature and practically to better village fund governance
Article Details
How to Cite
References
Aditya, R., & Yuliani, S. (2020). Pengaruh kompetensi aparatur desa terhadap akuntabilitas pengelolaan dana desa. Jurnal Akuntansi dan Keuangan, 15(1), 45–56.
Carreira, V., Machado, J., Vasconcelos, L., & Morgado, P. (2016). Public participation and quality of governance. Journal of Public Policy Studies, 12(3), 145–160.
Dilago, I., dkk. (2018). Transparansi dalam pengelolaan keuangan daerah. Indonesian Journal of Governance Studies, 5(2), 77–88.
Febriana, A., & Dinda, R. (2021). Pengendalian internal, kompetensi, transparansi, dan akuntabilitas keuangan dalam pengelolaan dana desa. Jurnal Akuntansi Publik, 9(1), 34–46.
Fernanda, P., & Fadhlia, N. (2022). The role of information technology in village fund accountability. Journal of Rural Development, 14(2), 55–66.
Handayani, N., & Puspitasari, L. (2019). Transparansi laporan keuangan desa dalam meningkatkan akuntabilitas. Jurnal Riset Akuntansi dan Bisnis, 19(2), 112–121.
Indonesia Corruption Watch (ICW). (2021). Annual corruption report 2015–2022. Jakarta: ICW.
Kurniawan, A., & Ramadhani, P. (2021). Partisipasi masyarakat dalam pengelolaan dana desa: Studi pada desa di Jawa Timur. Jurnal Ilmu Sosial dan Humaniora, 10(3), 215–226.
Lamo, A., & Achmad, R. (2015). Kompetensi dan akuntabilitas dalam pengelolaan dana desa. Jurnal Akuntansi Pemerintahan, 8(1), 34–45.
Mulyani, S., & Santoso, B. (2020). Pemanfaatan sistem informasi keuangan desa (SISKEUDES) dalam meningkatkan akuntabilitas pengelolaan dana desa. Jurnal Akuntansi Publik Indonesia, 8(2), 88–99.
Nurhidayati, S. (2019). Teknologi informasi dan akuntabilitas publik. Jurnal Riset Akuntansi, 10(2), 201–215.
Pratama, H., & Wibowo, R. (2022). Pengaruh pengendalian internal terhadap akuntabilitas pengelolaan keuangan desa. Jurnal Ekonomi dan Pembangunan, 30(1), 77–86.
Puspa, Y., Sari, N., & Dewi, A. (2020). Kompetensi, pengendalian internal, dan akuntabilitas pengelolaan dana desa. Jurnal Ekonomi dan Bisnis, 9(2), 65–72.
Rahmawati, E., & Putri, D. (2021). Good governance, transparansi, dan akuntabilitas dana desa. Jurnal Administrasi Publik, 12(2), 134–145.
Susanto, T., & Hidayati, F. (2019). Kompetensi, partisipasi masyarakat, dan akuntabilitas pengelolaan dana desa. Jurnal Akuntansi dan Audit, 13(1), 55–66.
Sweetenia, D., Hidayah, R., & Lestari, P. (2018). Kompetensi dan transparansi dalam akuntabilitas keuangan daerah. Jurnal Ilmu Akuntansi, 7(1), 55–70.