Village Fund Management Accountability and Its Implications on Village Government Performance
Abstract The regional autonomy implemented by the village government currently provides flexibility for officials to manage village funds so that they are more targeted, thus creating a critical task to create public trust. This study analyses internal and external factors that influence the villag...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2022-12-01
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| Series: | Jurnal Kajian Akuntansi |
| Online Access: | http://jurnal.ugj.ac.id/index.php/jka/article/view/7236 |
| _version_ | 1828064577710981120 |
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| author | Vera Oktari Arumega Zarefar Ulfa Afifah Mayla Khoiriyah |
| author_facet | Vera Oktari Arumega Zarefar Ulfa Afifah Mayla Khoiriyah |
| author_sort | Vera Oktari |
| collection | DOAJ |
| description | Abstract
The regional autonomy implemented by the village government currently provides flexibility for officials to manage village funds so that they are more targeted, thus creating a critical task to create public trust. This study analyses internal and external factors that influence the village government in producing good performance and accountability. The population in this study is the village government in Riau Province, with sample of 200 was obtained purposively from the village government in Meranti Regency. Based on the results of descriptive and inferential statistical analysis using WarpPLS 5.0, internal and external government factors directly affects village fund management accountability and performance. Also, it affects performance indirectly partially associated with village fund management accountability. Organizational commitment is very dominant in improving performance, with or without mediation from village fund management accountability, so organizations need to facilitate the apparatus with a conducive work environment and appreciate the achievements of the apparatus.
Keywords: Accountability; Competency; Organisational commitment; Participation.
Abstrak
Otonomi daerah yang dilaksanakan oleh pemerintah desa saat ini memberikan keleluasaan bagi aparat untuk mengelola dana desa agar lebih tepat sasaran, sehingga menciptakan tugas kritis untuk menciptakan kepercayaan masyarakat terhadap kinerjanya. Penelitian ini menganalisis pengaruh faktor internal dan eksternal yang mempengaruhi pemerintah desa dalam menghasilkan kinerja dan akuntabilitas yang baik. Populasi penelitian ini adalah pemerintah desa di Provinsi Riau, dan sampel sebanyak 200 orang diperoleh dari pemerintah desa di Kabupaten Meranti yang diperoleh secara purposive. Berdasarkan hasil analisis statistik deskriptif dan inferensial dengan menggunakan WarpPLS 5.0, informasi faktor internal dan eksternal pemerintah dalam penelitian ini berpengaruh langsung terhadap akuntabilitas pengelolaan dana desa dan kinerja pemerintah desa. Selain itu, secara tidak langsung mempengaruhi kinerja sebagian terkait dengan akuntabilitas pengelolaan dana desa. Komitmen organisasi sangat dominan dalam meningkatkan kinerja organisasi, dengan atau tanpa mediasi pertanggungjawaban pengelolaan dana desa, sehingga organisasi perlu memfasilitasi aparatur dengan lingkungan kerja yang kondusif dan mengapresiasi prestasi aparatur.
Kata kunci: Akuntabilitas; Komitmen organisasi; Kompetensi; Partisipasi. |
| first_indexed | 2024-04-10T23:00:35Z |
| format | Article |
| id | doaj.art-ce3f94fa9c0648ff8f38fe17827ffdf0 |
| institution | Directory Open Access Journal |
| issn | 2579-9975 2579-9991 |
| language | Indonesian |
| last_indexed | 2024-04-10T23:00:35Z |
| publishDate | 2022-12-01 |
| publisher | Lembaga Penelitian Universitas Swadaya Gunung Jati |
| record_format | Article |
| series | Jurnal Kajian Akuntansi |
| spelling | doaj.art-ce3f94fa9c0648ff8f38fe17827ffdf02023-01-14T03:57:38ZindLembaga Penelitian Universitas Swadaya Gunung JatiJurnal Kajian Akuntansi2579-99752579-99912022-12-016226327910.33603/jka.v6i2.72362841Village Fund Management Accountability and Its Implications on Village Government PerformanceVera Oktari0Arumega Zarefar1Ulfa Afifah2Mayla Khoiriyah3Universitas RiauUniversitas RiauUniversitas RiauUniversitas RiauAbstract The regional autonomy implemented by the village government currently provides flexibility for officials to manage village funds so that they are more targeted, thus creating a critical task to create public trust. This study analyses internal and external factors that influence the village government in producing good performance and accountability. The population in this study is the village government in Riau Province, with sample of 200 was obtained purposively from the village government in Meranti Regency. Based on the results of descriptive and inferential statistical analysis using WarpPLS 5.0, internal and external government factors directly affects village fund management accountability and performance. Also, it affects performance indirectly partially associated with village fund management accountability. Organizational commitment is very dominant in improving performance, with or without mediation from village fund management accountability, so organizations need to facilitate the apparatus with a conducive work environment and appreciate the achievements of the apparatus. Keywords: Accountability; Competency; Organisational commitment; Participation. Abstrak Otonomi daerah yang dilaksanakan oleh pemerintah desa saat ini memberikan keleluasaan bagi aparat untuk mengelola dana desa agar lebih tepat sasaran, sehingga menciptakan tugas kritis untuk menciptakan kepercayaan masyarakat terhadap kinerjanya. Penelitian ini menganalisis pengaruh faktor internal dan eksternal yang mempengaruhi pemerintah desa dalam menghasilkan kinerja dan akuntabilitas yang baik. Populasi penelitian ini adalah pemerintah desa di Provinsi Riau, dan sampel sebanyak 200 orang diperoleh dari pemerintah desa di Kabupaten Meranti yang diperoleh secara purposive. Berdasarkan hasil analisis statistik deskriptif dan inferensial dengan menggunakan WarpPLS 5.0, informasi faktor internal dan eksternal pemerintah dalam penelitian ini berpengaruh langsung terhadap akuntabilitas pengelolaan dana desa dan kinerja pemerintah desa. Selain itu, secara tidak langsung mempengaruhi kinerja sebagian terkait dengan akuntabilitas pengelolaan dana desa. Komitmen organisasi sangat dominan dalam meningkatkan kinerja organisasi, dengan atau tanpa mediasi pertanggungjawaban pengelolaan dana desa, sehingga organisasi perlu memfasilitasi aparatur dengan lingkungan kerja yang kondusif dan mengapresiasi prestasi aparatur. Kata kunci: Akuntabilitas; Komitmen organisasi; Kompetensi; Partisipasi.http://jurnal.ugj.ac.id/index.php/jka/article/view/7236 |
| spellingShingle | Vera Oktari Arumega Zarefar Ulfa Afifah Mayla Khoiriyah Village Fund Management Accountability and Its Implications on Village Government Performance Jurnal Kajian Akuntansi |
| title | Village Fund Management Accountability and Its Implications on Village Government Performance |
| title_full | Village Fund Management Accountability and Its Implications on Village Government Performance |
| title_fullStr | Village Fund Management Accountability and Its Implications on Village Government Performance |
| title_full_unstemmed | Village Fund Management Accountability and Its Implications on Village Government Performance |
| title_short | Village Fund Management Accountability and Its Implications on Village Government Performance |
| title_sort | village fund management accountability and its implications on village government performance |
| url | http://jurnal.ugj.ac.id/index.php/jka/article/view/7236 |
| work_keys_str_mv | AT veraoktari villagefundmanagementaccountabilityanditsimplicationsonvillagegovernmentperformance AT arumegazarefar villagefundmanagementaccountabilityanditsimplicationsonvillagegovernmentperformance AT ulfaafifah villagefundmanagementaccountabilityanditsimplicationsonvillagegovernmentperformance AT maylakhoiriyah villagefundmanagementaccountabilityanditsimplicationsonvillagegovernmentperformance |