Pengaruh Akuntabilitas, Transparansi dan Sistem Akuntansi Keuangan Desa dalam Pengelolaan Keuangan Desa
DOI:
https://doi.org/10.23887/ekuitas.v9i2.36125Keywords:
accountability, financial accounting system, transparency, village, village financial managementAbstract
This research on accountability, transparency and village financial accounting system is intended to determine the effect on village financial management. The use of the associative method was chosen as a reference to determine and test whether there is an influence between variables. This study takes a non-probability sample where the sample determined by the researcher is 70 respondents consisting of Pule villagers who have the criteria determined by the researcher. Primary data and secondary data are used by researchers to test between several variables, where related data is collected through questionnaire techniques. The results of the multiple linear regression analysis show that there is an influence of accountability, transparency and village financial accounting systems in managing village finances in Pule village, Pule sub-district, Trenggalek district.
References
Abubakar, A. A., Dibal, N. A., Amade, P., & Joyce, P. (2017). Effect of Internal Control Activity on Financial Accountability and Transparency in Local Government Areas of Borno State, Nigeria. European Journal of Business and Management Www.Iiste.Org ISSN, 9(30), 58–65. Retrieved from www.iiste.org
Ali, K., & Saputra, A. (2020). Tata Kelola Pemerintahan Desa Terhadap Peningkatan Pelayanan Publik Di Desa Pematang Johar. Warta Dharmawangsa, 14(4), 602–614. https://doi.org/10.46576/wdw.v14i4.891
Ali, M. A. (2019). Assessing the Financial Accountability of the Puntland State of Somalia Government Organizations. European Journal of Business and Management, 11(34), 7–12. https://doi.org/10.7176/ejbm/11-34-02
Arfiansyah, M. A. (2020). Pengaruh Sistem Keuangan Desa dan Sistem Pengendalian Intern Pemerintah Terha- dap Akuntabilitas Pengelolaan Dana Desa. Journal of Islamic Finance and Accounting, 3(1), 67–82. Retrieved from http://ejournal.iainsurakarta.ac.id/index.php/jifa/article/view/2369
Bender, D. (2016). DESA - Optimization of variable structure Modelica models using custom annotations. ACM International Conference Proceeding Series, 18-April-2(1), 45–54. https://doi.org/10.1145/2904081.2904088
BPKP. (2016). Buku Kerja Aplikasi Sistem Keuangan Desa (SISKEUDES). BOGOR.
BPKP. (2018). Pedoman Siskeudes. Bpkp.Go.Id, 3. Retrieved from http://www.bpkp.go.id/public/upload/unit/sakd/files/Pedoman_Keudesa(4).pdf
Ghozali, I. (2011). aplikasi analisis multivariate dengan program spss. semarang: badan penerbit universitas diponegoro.
Hasanah, S., Nurhayati, E., & Purnama, D. (2020). Akuntabilitas Pengelolaan Keuangan Desa: Studi Pada Pemerintah Desa di Kecamatan Cibeureum Kabupaten Kuningan. Reviu Akuntansi Dan Bisnis Indonesia, 4(1), 17–27. https://doi.org/10.18196/rab.040149
Ibietan, J. (2013). Corruption and Public Accountability in the Nigerian Public Sector : Interrogating the Omission . 5(15), 41–49.
Ismail, M., Widagdo, A. K., & Widodo, A. (2016). Sistem Akuntansi Pengelolaan Dana Desa. Jurnal Ekonomi Dan Bisnis, 19(2), 323–340.
Kementrian Dalam Negeeri. (2018). Permendagri No 113. Republik Indonesia, 51(1), 51.
Natawibawa, I. W. Y., Mulya, I. M. O., & Yoh, W. H. (2019). Transparency and Accountability As Determinants in the Financial Management of Universities: a Study on State Universities in Malang City. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 5(1), 57–72. https://doi.org/10.28986/jtaken.v5i1.247
Siregar, S. (2014a). Statistik Parametrik untuk Penelitian Kuantitatif : dilengkapi Dengan Perhitungan Manual dan Aplikasi SPSS Versi 17. jakarta: PT. Bumi Aksara.
Siregar, S. (2014b). Statistika Deskriptif untuk Penelitian. jakarta: PT. Raja Grafindo Persada.
Subagyo, R. (2017). Metode Penelitian Ekonomi Islam : Konsep dan Penerapan. Jakarta: Alim’s Publishing.
Sujarweni, V. W. (2014). Metode Penelitian : Lengkap, Praktis, dan Mudah Dipahami. Yogyakarta: Pustaka Baru Press.
Sukmawati, F., & Nurfitriani, A. (2019). Pengaruh Transparansi dan Akuntabilitas terhadap Pengelolaan Keuangan Desa ( Studi pada Pemerintah Desa di Kabupaten Garut ). Jurnal Ilmiah Bisnis, Pasar Modal, Dan UMKM, 2(1), 52–66.
Supardi. (2005). Metodologi Penelitian Ekonomi dan Bisnis. Yogyakarta: UI Press.
Umami, R., & Nurodin, I. (2017). Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Keuangan Desa. Jurnal Ilmiah Ilmu Ekonomi, 6(11).
